faktury

Faktury, the plural of faktura, are commercial documents issued by a seller to a buyer to confirm a sale of goods or services and to request payment. In Poland and many other jurisdictions, a faktura also serves as the primary VAT accounting document, enabling the buyer to deduct input VAT and the seller to report output VAT. In practice, faktury can be issued in paper or electronic form and are valid when they meet the information requirements set by law.

Types of faktury include standard invoices for ordinary transactions, pro forma invoices issued as preliminary or non-binding documents, simplified invoices for small transactions, corrective invoices (faktura korygująca) to amend a previously issued invoice, and advance invoices (faktura zaliczkowa) for upfront payments. Cross-border transactions may involve invoices subject to reverse-charge rules or VAT exemptions, depending on the legal framework.

Contents and data fields: A proper faktura typically contains a sequential invoice number, issue date, seller and buyer details (names, addresses, and tax identification numbers where applicable), a description of goods or services, quantity and unit price, net amount, applicable VAT rate and VAT amount, total gross amount, currency, and payment terms. Additional references, delivery dates, and order numbers may also be included.

Compliance and retention: Invoices form part of statutory accounting records and must be stored for a specified period according to national regulations, to support tax reporting and potential audits. Electronic invoicing is commonly used and widely accepted alongside traditional paper invoices.