What is the general deadline for VAT invoices?
A VAT invoice must be issued by the 15th of the month following the month in which the goods were delivered or the service was performed (so, for example: July 15 is the deadline for issuing an invoice for June transactions).
However, there are exceptions to this general rule. In a few specific cases, the deadline for issuing a VAT invoice is postponed:
- Up to 30 days from the date of service: in the case of construction and building services;
- Up to 60 days from the date of delivery of the goods: in the case of printed books (excluding maps and leaflets) and printed newspapers, magazines and journals – however, if the contract provides for the settlement of returns of publications, the invoice should be issued up to 120 days from the date of delivery of the goods;
- Up to 90 days from the date of the activity: for activities involving the printing of books (excluding maps and leaflets) and newspapers, magazines and periodicals,
- Up to 7 days from the date of return of the packaging specified in the contract (in case the recipient of the goods does not return the packaging covered by the deposit) – however, if the contract does not specify the date of return of the packaging, the invoice should be issued up to 60 days from the date of release of the packaging;
- With the expiration of the payment deadline – in the case of:
- supply of electricity, heat or refrigeration, and line gas;
- services: rental and leasing, telecommunications and radio-communication services, leasing or services of a similar nature, protection of persons and security, guarding and safekeeping of property, permanent legal and office services, distribution of electricity, heat or refrigeration and line gas.
In addition, entrepreneurs can issue a VAT invoice even before the transaction takes place. In this case, the earliest date for issuing an invoice is 30 days before the delivery of goods, performance of services or receipt of payment. However, there are exceptions here as well. Such a term does not apply to invoices that state what accounting period they refer to and document:
- goods and services for which consecutive settlement dates have been established;
- utility charges;
- rental, lease, leasing, personal protection services, permanent legal services, etc.
What is the deadline for issuing an advance invoice?
If an entrepreneur receives an advance payment from his contractor, he should issue an advance invoice. This must be done by the 15th of the month following the month in which the advance payment was made. The final invoice must be issued by the deadline according to the general rules. For example: if an entrepreneur receives an advance payment in June and delivers goods or performs a service in July, he must issue the advance invoice by July 15 and the final invoice by August 15.
However, an entrepreneur does not have to issue a separate advance invoice if he delivers the goods or performs the service in the same month in which he received the advance.
Is there a specific deadline for issuing a correction invoice?
A correction invoice should be issued in the case of:
- price reductions in the form of discounts;
- discounts and price reductions;
- return of goods and packaging;
- return of all or part of the payment;
- mistakes in any item on the invoice.
However, the regulations do not specify any deadline for issuing a correction invoice. Thus, it is assumed that such a document should be issued immediately after the discovery of an error or at the time of returning the goods or reducing the price. At the latest, it can be done before the statute of limitations on tax liability expires, i.e. before the expiration of 5 years, counting from the end of the calendar year in which the tax payment deadline passed.
06.05.2026 
