- The introduction of the obligation to use structured invoices raises questions about the need to issue invoices in cases where they were not previously issued.
- Many companies did not use invoices, even though the regulations seem to leave no doubt about the obligation to issue them.
- The law specifies cases where invoices do not need to be issued.
- The law requires the issuance of invoices for certain transactions, including sales, deliveries of goods, and provision of services.
- The question arises whether invoices should be issued for non-transactional supplies.
- The tax authority’s position is that invoices should be issued for all supplies, including non-transactional ones.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
