At the taxpayer’s request, such interpretations are issued. However, if entities using re-invoicing have problems with making a decision here, it is worth considering obtaining an interpretation of the regulations from the tax office. As a rule, you can rely on these general regulations here. a service that is re-invoiced) or when a financial document or invoice is issued, but not later than on the 15th day of the month next after the service is performed. In the case of VAT, it is generally recognized that the tax obligation arises when a service is provided (e.g. The re-invoicing entity must rewrite the values from the invoice it has itself received, and only these values can be billed.ĭue to the fact that the issue of re-invoicing costs between entities has not been legally defined or ordered and determined by any rules, a problem arises regarding the settlement of VAT and income tax. Therefore, it is not possible to increase the value of sales in this situation. It is a kind of transfer of costs to the target recipient, and not a separate sale. The invoice issued as part of re-invoicing must correspond to the amount of the original invoice. In this way, he is not burdened with costs himself and does not have to pay them, while the tenant, who is often also an economic entity in the case of re-invoicing, may introduce these fees as operating costs, because he actually incurs these costs.īasically, re-invoicing applies to services, there is no legal exclusion from the resale of goods as well.Īs a rule, you cannot impose your own margin on the target customer when re-invoicing. Assuming that the owner of the property, who has all the meters stored on him, rents the property, then during re-invoicing, the costs for electricity and other utilities may be re-invoiced to the entity that uses the property, i.e. In practice, re-invoicing is the transfer of service costs to the entity that actually uses it. It is a description of a practice often used by entrepreneurs, which has already settled in the economic reality. The provisions of Polish tax law do not define the concept of re-invoicing, as it does not appear as such in economic terminology.
The invoices then come to the property owner, but the entrepreneur who pays the fees also wants to be able to account for them as part of his expenses. It is particularly often used when one entrepreneur sublets the premises from the other with utilities delivered to the premises, of course. Re-invoicing is one of the frequently used solutions that allows entrepreneurs to settle accounts.
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