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Principles of billing

The obligation of issuing bills applies to most entities operating on the market which are not required to issue VAT invoices. The above requirement has been introduced under the provisions of the Tax Ordinance Act and relates to the scope of business activity operated or any commercial activity, including the performance of liberal professional services undertaken on one's own behalf and for one's own or someone else's account. As a result, the above obligation is universal and applies to entities engaged in activities related to the supply of goods or services.

The obligation of issuing a bill does not apply only to farmers selling fruits and vegetables and animal products derived from self-cultivation or breeding, unprocessed by industrial means, unless the sale is made in separate, fixed points of sale, outside the area of cultivation or breeding.

A bill must include:

  • the names and surnames (business name) and the addresses of the seller and the buyer or the provider and receiver of the service.
  • the date of issue and subsequent number of the bill;
  • an indication of the quantity and amount of goods or the provided services and their unit prices;
  • the total sum due expressed in numbers and words;

Currently there is no obligation of applying a signature of the issuer and buyer on the bill.

The bill should be issued within seven days from the date of providing the service or the release of goods.  The entity is not required to issue a bill if the request has been made 3 months after the day of the release of goods or the provision of services.

It must be stressed that the above document is subject to settlements with tax authorities by the seller issuing the bill as well as by the purchaser.  Thus, in principle, the issuance occurs when a transaction is concluded in the course of trade between two business entities.  The situation is different when the buyer is a consumer. In such a case, a receipt is sufficient proof of sale, although the consumer has the right to request an invoice or a bill.  This happens when the consumer needs to confirm his purchase in this form. It is worth stressing though, that the registration of sale with a cash register does not exempt the obligation to issue a bill. It must also be stressed that taxpayers registered as VAT exempt taxpayers have the right to decide whether they issue a VAT invoice or a bill or to issue partly bills and partly VAT invoices.

In case of loss and the need to issue a duplicate, the bill should also contain the word "DUPLIKAT" (duplicate) and the date of re-issue.

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