An invoice is a document issued by the seller and
transferred to the buyer as a result of the sale of goods or services in Poland. The invoice
contains information about the sale, including the name of the good or service, quantity, price,
and the amount that the buyer must pay to the seller.
An invoice in Poland is an important document for settling sales and taxation.
Invoices are used to calculate Value Added Tax, which must be paid by the seller to the tax
office.
There are two types of invoices in Poland:
1. Proforma - is a proforma invoice issued by the seller before
the service is performed or the goods are delivered. It contains information about the estimated
cost of a service or product and can be used by the buyer to plan a budget.
2. The VAT invoice is a document issued after the service has
been performed or the goods have been delivered. It contains information about the actual cost
of a service or product and is used to calculate taxes and record sales.
An invoice in Poland can be issued in electronic or paper form. Electronic
invoices in Poland have the same legal effect as paper invoices, as long as they meet the
requirements of national legislation. In addition, electronic invoices can be more convenient
and less expensive than paper invoices because they can be processed and sent faster.
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