According to the Polish (PL) VAT law, generally, the tax point arises upon the delivery of the goods or the performance of the service. However, there are exceptions to this rule. In situation when before the delivery of the goods or the performance of the services, full or part of the payment is received, in particular advance payment, the tax obligation arises upon its receipt in relation to up to the amount received, except for the p.5 p.4. In accordance with art. 19a p.5 p.4 PL VAT Act, the tax point arises upon the date of issue the invoice for the performance the services, among others: telecommunications, rental, lease, leasing, protection of the people and services of security, supervision and storage of property, permanent legal and office services, distribution of electricity, line gas, etc.
Source: polishtax.com
