Tax obligation for an advance invoice

• General Rule: In Poland, the VAT tax obligation for an advance payment on goods or services typically arises when the supplier receives the payment, requiring the issuance of an advance invoice and VAT settlement in that period.
• Key Exceptions: An advance payment for an Intra-Community Supply of Goods (ICS/WDT) does not trigger a VAT tax point. For exports of goods, an advance creates a tax point, but the 0% VAT rate is conditional on obtaining export documentation within six months.
• Invoicing Deadlines: Advance invoices must be issued no later than the 15th day of the month following payment receipt, and no earlier than 60 days before the supply or payment, with final invoices required to reference and settle all prior advances.

Source Intertax

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