- Advance invoices (faktury zaliczkowe) must be issued when payment is received before delivery of goods or services, except in specific cases (e.g., intra-community supply or when payment and service occur in the same month).
- From April 1, 2026, most Polish taxpayers must issue structured invoices, including advance invoices, via the National e-Invoicing System (KSeF).
- Advance invoices in KSeF require specific details: payment date, amount received, corresponding VAT, and order/contract information.
- KSeF assigns a unique number to each invoice, enabling the linking of all related advance and final invoices for a transaction.
- On the final invoice, the value of goods/services and VAT should be reduced by amounts already covered by advance invoices.
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.
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