VAT accounting and invoices

This page gives you an overview of the obligations of taxable persons and taxable persons with limited liability in keeping records and issuing invoices and simplified invoices.

The obligations of a person liable to value added tax upon keeping records and issuing invoices are regulated by §§ 36 and 37 of the Value Added Tax Act and by the Regulation of the Minister of Finance “Procedure for keeping daily records of value added tax by a taxable person”.

Handbook

The content of the handbook opens from the menu below. Click on the arrow symbol to display the subtopics.

Previous Next

Preparation of invoices

Information included on invoices References noted on invoices

Last updated: 25.05.2022

business client

Last updated: 29.08.2022