Invoice Deadlines

Issuing invoices within the legally prescribed time frame is a fundamental obligation under the Polish VAT Act. Late invoicing can lead to administrative penalties and complications with the timing of VAT obligations. This article explains all the rules governing when an invoice must be issued.

General Rule — By the 15th of the Following Month

Under Art. 106i(1) of the VAT Act, an invoice must be issued no later than the 15th day of the month following the month in which the goods were delivered or the service was completed. This is the default rule that applies to the vast majority of transactions.

For example, if you delivered goods on March 22, the invoice must be issued no later than April 15.

This deadline also applies to partial deliveries and partial service completions — each part triggers its own invoicing deadline based on when that particular portion was delivered or performed.

Issuing Invoices Before Delivery

Under Art. 106i(7), an invoice may be issued up to 60 days before the delivery of goods or the completion of a service. This flexibility is useful for businesses that prepare documentation in advance, but it comes with an important consideration: if the transaction ultimately does not take place, the invoice must be corrected.

Issuing an invoice before delivery does not, by itself, create a tax obligation. The tax obligation still arises based on the actual delivery or payment date, whichever applies.

Exceptions to the General Deadline

Several categories of transactions have specific invoicing deadlines that differ from the general rule. These are set out in Art. 106i(3) and related provisions:

• Construction and construction-assembly services — the invoice must be issued within 30 days from the date of service completion. The date of service completion for construction is determined by the date stated in the acceptance protocol (protokol zdawczo-odbiorczy) if one is required
• Printed books (deliveries by the publisher) — the invoice must be issued within 60 days from the date of delivery
• Book printing services — the invoice must be issued within 90 days from the date of performing the service
• Supply of electricity, heating, telecommunications, water distribution, and similar continuous services — the invoice must be issued no later than the date on which the payment deadline expires, as stated in the contract or on the meter reading notice
• Continuous services with agreed settlement periods — when a service is provided on a continuous basis with defined settlement periods (e.g., monthly consulting), the service is deemed completed at the end of each settlement period. The invoice must be issued by the 15th of the month following the end of that settlement period

Advance Payment Invoices

When a seller receives an advance payment (zaliczka), deposit, or partial payment before delivering goods or completing a service, they must issue an advance invoice no later than the 15th day of the month following the month in which the payment was received (Art. 106b(1)(4) combined with Art. 106i(2)).

For example, if an advance is received on February 10, the advance invoice must be issued by March 15 at the latest.

Note: if the advance and the delivery happen in the same month, there is no obligation to issue a separate advance invoice — a single standard invoice covering the full transaction is sufficient.

When Invoicing Is Not Required

There are situations where issuing an invoice is not mandatory (though the seller may choose to do so):

• Sales to natural persons who are not registered as taxable persons (consumers) — unless the buyer explicitly requests an invoice. When requested, the seller has 15 days to issue it if the request is made in the same month as the transaction, or by the 15th of the following month if requested later (Art. 106b(3))
• Transactions exempt under Art. 43 (medical, educational, financial) — unless the buyer requests an invoice

Consequences of Late Invoicing

Failing to issue an invoice within the required deadline constitutes a fiscal offense under the Polish Fiscal Penal Code (Kodeks karny skarbowy). Depending on the severity and frequency:

• A fine (grzywna) may be imposed — typically as a mandated penalty (mandat karny) of up to approximately 6,000 PLN for a single offense
• Repeated or systematic failures may be treated as a fiscal crime (przestepstwo skarbowe) with higher fines
• Late invoicing does not change the moment of the tax obligation — the VAT is still due based on the delivery/payment date, not the invoice date. This means late invoicing can also result in late VAT payment with statutory interest

Relationship Between Invoice Date and Tax Obligation

The invoice date and the tax obligation date are distinct concepts. In most cases, the tax obligation arises at the moment of delivery or service completion, regardless of when the invoice is issued. However, for certain services (construction, continuous utility services), the invoice date or payment deadline date drives the tax obligation.

Understanding this distinction is critical for correct JPK_VAT reporting. An invoice issued in April for a March delivery must be reported in the March settlement period, not April.