Online invoice – a complete guide to e-invoices

An invoice is a paper or electronic document that meets the requirements laid down in statutes or in implementing regulations issued under them.

“Online” literally means being connected to the Internet and describes the availability or activity of a person or another entity on a communications link.

An e-invoice is an invoice sent electronically, directly to an email address, containing exactly the same information as a paper invoice.

Afaktury.pl is a program that lets users prepare such an invoice quickly and easily, without accounting services or advanced knowledge of computer software.

An electronic invoice, also called an online invoice or e-invoice, is issued and received in any electronic format. How it is stored by the seller or buyer does not matter, provided that the applicable regulations are observed.

Afaktury.pl enables electronic archiving by saving files on a server. An invoice or bill can also be archived on a computer or another electronic device, but a failure may cause data loss. Online access means that all documents created this way can be printed whenever necessary.

An invoice confirms a sale and is issued in two identical copies. It is usually prepared on paper, but under the 2005 regulation of the Minister of Finance an electronic version—commonly called an online invoice or e-invoice—is also permitted.

An invoice must contain the essential details of the transaction:

• Details of the seller and the buyer of goods or services
• Seller and buyer details
• Description of the goods or service sold: name, quantity and price
• Payment deadline
• Payment method: cash or bank transfer
• Tax information: VAT rates
• Document details: document name, invoice number and issue date
• Other information related to the sale of a product, goods or service

From 1 January 2014 the issue deadline changed. An invoice may be issued before or after a transaction, but no later than the 15th day of the month following the month in which the goods were supplied or the service was performed.

A paper or electronic invoice must be issued no earlier than 30 days before delivery or performance and no later than the 15th day of the following month.

The invoice issue date does not create the tax obligation; it arises only when the product or goods are delivered or the service is performed.

The previous seven-day deadline after delivery or performance was extended to the 15th day of the following month.

The new deadline also applies to advance invoices documenting transactions with contractors: the 15th day of the month after all or part of the payment was received.

• 30 days from performance for construction or construction and installation services;
• 60 days from delivery for printed books (excluding maps and leaflets), newspapers, periodicals and magazines;
• 90 days from performance for printing books, newspapers, periodicals and magazines, excluding maps and leaflets and services treated as imported services under Article 28b;
• 120 days from the first delivery of printed books, newspapers, periodicals and magazines, excluding maps and leaflets, when the agreement provides for returns;
• 7 days from the contractual return date if the buyer does not return returnable packaging covered by a deposit;
• 60 days from release of packaging if the agreement sets no return date. Under the new rules one invoice may document a whole month’s sales to one contractor, allowing collective invoices for an entire calendar month.

The legislature simplified and standardized the rules. Two conditions apply: authenticity of origin and integrity of content.

Afaktury.pl ensures both conditions, providing confidence that the document has the correct form and content.

Regular use of Afaktury.pl confirms who authored an invoice and that it was not altered while being sent to the contractor.

Electronic and paper invoices must satisfy the same conditions. Procedures between contractors should guarantee compliance with e-invoice transmission requirements.

Afaktury.pl greatly simplifies using e-invoices with contractors, improves document flow and helps users manage invoices and control their content.

The taxable amount was redefined: instead of turnover it is everything constituting payment. Every taxpayer therefore needs to review the relevant tax interpretations.

If invoices arrive more than three months after the end of the transaction month, the taxpayer must adjust input tax, pay it and deduct it again after receiving the invoice.

Taxpayers who previously did not finance VAT themselves may have to do so, especially if they lose control over invoice and payment flows.

Afaktury.pl helps manage invoices, receivables and deadlines. Marking invoices as paid makes the issue much less burdensome.

A taxpayer need not invoice VAT-exempt sales under Articles 43(1) and 113(1) and (9) of the VAT Act or implementing regulations, but must issue an invoice documenting the transaction when the buyer requests one.

From 1 January 2014 a paper or electronic invoice may be prepared before the transaction, but not earlier than 30 days before delivery or performance. This also applies to receiving all or part of the payment in advance.

In special cases an invoice may be issued more than 30 days in advance, but it must specify the period concerned.

This applies to rental, lease, leasing and similar services. For example, a January invoice may cover a February rental service, provided the document identifies February as the relevant month.

A taxpayer granting a discount must obtain confirmation that the contractor received the corrective invoice, because the discount reduces the taxable amount and tax due.

A taxpayer who grants a discount or finds an error in the tax amount and issues a correction must obtain confirmation of receipt to reduce the taxable amount.

An exception applies when confirmation cannot be obtained but an attempted delivery is documented. This substantiates that the transaction was completed under the terms of the corrective document.

The answer is simple: yes. The two main reasons are time and money. Afaktury.pl is always available wherever there is Internet access.

The program’s prompts minimize preparation time and help create a correct document. An electronic invoice sent by email or as an HTML file reaches the recipient almost immediately, whereas post can take several days, saving both time and money.

Users save on expensive licensed sales-document software whose many functions are unnecessary and which often ties them to one computer. Avoiding postal and courier fees also generates substantial long-term savings and protects company income.

Besides financial and time savings, e-invoices improve control over document circulation and its consequences. Internet invoicing services such as afaktury.pl make circulation much faster than paper correspondence and provide control over the whole settlement process.

To benefit fully, businesses should move to mobile accounting. An electronic invoice saves the issuer money, and invoicing costs fall from the very first online invoice.

Electronic invoicing has been possible since 2010, although the contractor’s prior consent was initially required. Under the rules applying since 2014, continuing those of 2013, consent is no longer required.

Electronic invoices may be issued without restrictions like paper invoices, and the recipient’s consent is presumed. If a contractor requests paper, it must be prepared and delivered promptly. The Minister of Finance Regulation of 17 December 2010 governs electronic transmission, storage and access for tax or fiscal inspection authorities (Journal of Laws 2010 No. 249, item 1661).

For an e-invoice to be considered issued, the supplier or service provider must make it available so the recipient receives it, either directly by email or through a portal, service or website. It is considered received when downloaded from the portal or service or when the recipient receives the email containing it.