A VAT invoice must be issued for the following:
- Ìý
•ÌýÌýÌýÌý All taxable business-to-business (B2B) supplies of goods or services.
- Ìý
•ÌýÌýÌýÌý Supplies to legal persons that are not taxpayers.
- Ìý
•ÌýÌýÌýÌý Intra-EU supplies of new means of transport (for consumers).
- Ìý
•ÌýÌýÌýÌý Supplies made under the distance selling rules (from the territory and into the territory of Poland).
- Ìý
•ÌýÌýÌýÌý Exports of goods.
- Ìý
•ÌýÌýÌýÌý Triangulation transactions.
- Ìý
•ÌýÌýÌýÌý Supplies of reverse charge services made to non-resident customers.
In cases other than those mentioned above (such as exempt supplies, supplies for consumers), issuing an invoice is not compulsory unless the purchaser requests one. Requests for invoices should be made within three months from the end of the month in which the
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Web page updated on 17 Mar 2025 15:58