As from 1st January 2022 the art. 106i Polish VAT Act has been changed. Now, the taxpayer has a right to issue an invoice maximum 60 days preceding the delivery of goods, performance of services or receipt of all or part of a payment (earlier it was 30 days).
Generally, in accordance with the art. 19a Polish VAT Act, the tax obligation arises when the goods are delivered or the services are performed. However, if all or part of the payment is received before this date, the tax point arises upon its receipt in relation to the amount of advance payment.
Source Intertax
