An invoice should be issued no later than on the 15th day of the month following the month in which the delivery of the goods or service has been performed. However, in view of the following, an invoice should be issued at specific dates.
As derived from Article 106 (3, 4 and 5) of the Act on VAT, an invoice must be issued no later than:
1) by the 30th day after the date of service - in the case of construction services or construction and assembly services,
2) by the 60th day after the release of goods - in the case of the supply of printed books (PKWiU code 58.11.1) - with the exception of maps and leaflets - as well as newspapers, journals and printed magazines (PKWiU code 58.13.1 and PKWiU code 58.14.1)
3) by the 90th day after the date of execution of the operations - in the case of operations involving the printing of books (PKWiU code 58.11.1) - with the exception of maps and leaflets - and newspapers, journals and printed magazines (PKWiU code 58.13.1 and PKWiU code 58.14.1) - with the exception of services being the import of services,
4) by the expiry of the payment term - in case of:
a) the supply of electric power, heating or cooling and pipeline gas,
b) the provision of telecommunications and radio communications services, specified in items 140-153, 174 and 175 of Annex 3 to the Act, hire, rent, lease or services of a similar nature, personal security services and the security, surveillance and storage services of property, permanent legal and office administration services, distribution of electric power, heating or cooling and pipeline gas,
- with the exception of services being import of services,
5) by the 7th day after the day specified for the return of packaging - if the purchaser fails to return the returnable packaging covered by a deposit, whereas in a situation when the contract does not state a specific term for the return of the packaging, the invoice should be issued no later than by the 60th day after the date of release of the packaging.