- 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).
- Advance invoices should include standard invoice details plus payment date, amount received, corresponding VAT, and order/contract information.
- From April 1, 2026, most Polish taxpayers must issue structured invoices, including advance invoices, via the National e-Invoicing System (KSeF).
- KSeF assigns unique numbers to invoices, enabling the linking of all advances and related invoices for a transaction.
- On the final invoice, the value 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.
Latest Posts in "Poland"
- Switching to Electronic Invoicing: Can You Eliminate Paper Documents with KSeF?
- Trichologist Services Not Exempt from VAT: Not Classified as a Medical Profession
- Discount for 2025, Correction in 2026: Apply New or Pre-KSeF Rules?
- Permanent Establishment for KSeF: New VAT Invoicing Rules for Foreign Businesses in Poland from 2026
- Mandatory KSeF Overwhelms Local Governments With Invoices, Causing Administrative Chaos
