Pursuant to art. 106b section 1b of the VAT Act, advance invoices will still have to be issued in cases referred to in art. 106i section 3-8 of the VAT Act, i.e. e.g. in the case of supply of construction or construction and assembly services to taxpayers, supply of printed books, accounting for the return of publications or packaging or at the specific request of the counterparty.
Importantly, where the taxable person exercises the option not to issue an invoice on account, the final invoice issued by the taxable person should include the date on which the supply of goods or services was made or completed and the date on which the advance was received, if such a date is specified and differs from the date on which the invoice was issued.
If, on the other hand, the taxable person will issue interim invoices, he is obliged to include on the final invoice the numbers identifying previous invoices in the National e-Invoice System and, in the case of invoices other than structured invoices, the numbers of previous invoices.
The changes, these are of a clarifying nature, the position of the tax authorities in this respect has long been in line with the new provisions. However, the clarification of the provisions should be assessed positively, as they remove uncertainty for taxpayers in this regard.