What is a simplified invoice?
A simplified invoice is a document that certifies a sale and does not have to contain all the information required on a VAT invoice. In addition, the issuance of a simplified invoice is subject to additional requirements. In return, we get the ability to quickly issue simpler documents and, as a vendor, we are able to more easily comply with the statutory obligation to issue an invoice at the customer’s request. However, let’s start at the beginning.
VAT invoice vs. simplified invoice
A simplified invoice differs from a VAT invoice in that it may contain less information. In the case of a VAT invoice, all the necessary information is contained in Art. 106e para. 1 pt. 1-24 VAT Act . Pct. 3, para. 5 of the same article indicates the elements that can be omitted in a simplified invoice, as well as the most important condition that must be met to issue a simplified invoice: the total amount due must not exceed PLN 450 or €100.
What data does a simplified invoice contain?
The information circulating among taxpayers that even a receipt can be considered a simplified invoice is confirmed and true. However, it is worth noting that not every receipt is also a simplified invoice. To be considered as such, the document should contain:
- date of issue;
- date of delivery of goods/performance of service (if specified and different from the date of issue)
- aunique number uniquely identifying the invoice,
- buyer’s TIN;
- seller’s Tax ID;
- the name of the good or service;
- the amount of total receivables;
- the amount of reductions, discounts, rebates;
- information to determine the amount of tax for each rate;
- date of sale.
What data does a simplified invoice not contain?
We can issue a simplified invoice without:
- information on the measure and quantity or number of goods delivered or services rendered;
- the net unit price of the good or service;
- the net value of goods delivered or services rendered;
- tax rates;
- the sum of net sales value;
- the amount of tax on the sum of net sales.
When can a simplified invoice be issued?
A simplified invoice can be issued by any taxpayer (regardless of whether he actively pays VAT or is exempt from it), but not in every situation. The main condition is the aforementioned sales value not exceeding PLN 450 or €100 gross.
Besides, it should be remembered that the possibility of issuing a simplified invoice is completely optional – the tax law does not provide for situations in which the issuance of a simplified invoice is mandatory.
In terms of timing, a simplified invoice is no different from a VAT invoice – it still has to be issued no later than the 15th. day of the month following the month of delivery of goods or performance of services, and at the earliest 30 days prior to delivery or performance.
When can a simplified invoice not be issued?
It is not only the amount that is an obstacle to the possible issuance of a simplified invoice. In addition to the criterion of the value of the sale, it should be remembered that we cannot issue a simplified invoice, for example, for mail order sales (regardless of whether they take place on the national territory or only from the national territory).
Since it is necessary to correctly and unambiguously identify the entities or persons involved in a transaction, the invoice must include a number by which the purchaser of goods or services can be identified for tax purposes – this is the TIN.
Important!
In the case of sales to a non-business individual, it is not necessary to include the PESEL number on the simplified invoice, as it is not used for tax identification – such a person does not have any number that allows tax identification, so even without it the invoice will still be correct.
The simplified invoice will also not be used if it were to apply to an intra-Community supply of goods.
The last circumstance provided for in the VAT Law that excludes the issuance of a simplified invoice, is the supply of services and the supply of goods, if they are made by a taxpayer who has a registered office or place of business in the territory of the country in the event that the place of fulfillment of the supply is the territory of a Member State other than the territory of the country, and the person liable for payment of value added tax is the purchaser or recipient, and when the invoice documenting the said supply of goods or services is not issued by that purchaser or recipient in the name and on behalf of the taxpayer. This circumstance is described in detail in Art. 106 a, para. 2(a) of the VAT Act.
