- Advance payment invoices must be issued when payment is received before goods or services are delivered, except for intra-Community supplies or when payment and delivery occur in the same month.
- Advance payment invoices must include payment date, amount received, tax amount, and order or contract details.
- The final invoice should reflect the value and VAT net of any advance payments already invoiced.
- From April 1, 2026, most Polish taxpayers must issue structured invoices, including advance payment invoices, via the National e-Invoice System (KSeF).
- KSeF numbers must be included on advance payment invoices to link all related payments and invoices for the same transaction within the system.
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"
- Poland Updates JPK_VAT Guidance: New Rules for Document Types, Foreign Invoices, and KSeF Reporting
- Poland Consults on VAT Refund Rule Changes for Foreign Taxpayers under Mandatory eInvoicing System
- When Can You Deduct VAT from Invoices Issued Outside the KSeF System?
- Accounting Office and KSeF: Granting Invoice Issuing Rights for Employees or the Office?
- When Is Transaction Confirmation Required Instead of an Invoice in KSeF? Form and Content Explained
