- Minister of Finance has regulated in a new regulation how invoices should be recorded in JPK_V7 when a down payment invoice is not issued and only an invoice documenting the delivery or service is issued.
- These new regulations will be effective from the settlement for February 2024.
- From September 1, 2023, taxpayers are not required to issue a down payment invoice if they receive full or partial payment in the same month as the transaction for which they received the payment.
- If a taxpayer does not issue a down payment invoice, the invoice issued after the delivery of goods or performance of services should include the date of delivery or completion of the service and the date of receiving the down payment, if specified and different from the invoice issuance date.
- The regulations do not specify which dates should be entered in JPK when recording such an invoice
- the date of delivery, down payment receipt, or both.
- From the settlement for February 2024, it will be required to enter the date of delivery or completion of the service in JPK when recording an invoice that includes a down payment, if specified and different from the invoice issuance date. The date of receiving the down payment will not need to be entered.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
