Polish taxpayers are required to issue invoices not only for sales within the country but also for taxable supplies abroad. An invoice serves as a formal document in VAT terms and has two main functions: documenting taxable activity and allowing the buyer to deduct input tax. The importance of invoices and compliance with related obligations will increase with the implementation of the National e-Invoice System. The regulations clearly define the economic events that require Polish taxpayers to issue invoices, with Article 106a of the VAT Act being of key importance. This regulation covers three types of activities under Polish invoicing rules. The first group includes sales of goods and services within the country, as well as export and intra-Community supply of goods.
Source Archiwum
