[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-faktura-proforma-vs-vat":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"faktura-proforma-vs-vat","Pro forma invoice vs VAT invoice: differences, advances and KSeF","A pro forma is not an invoice under the VAT Act and is not sent to KSeF. When to use it, what to do after payment and how to avoid the duty to pay VAT.","\u003Cp>A pro forma invoice is a commercial document — an offer or a call for payment — that the VAT Act does not treat as an invoice and that triggers no tax consequences. A VAT invoice documents a sale or an advance received, triggers duties in VAT and income tax and, from 2026, in most companies must be issued in KSeF. A pro forma is not sent to KSeF.\u003C\u002Fp>\u003Ch2>What a pro forma is and what an invoice is\u003C\u002Fh2>\u003Cp>The VAT Act does not know the term \"pro forma\". It is a customary name for a document that the seller sends before a transaction so that the buyer can check the terms and pay. An invoice, by contrast, is a document strictly regulated by Articles 106a–106q of the Act: it has mandatory elements, deadlines for issuing and — most importantly — it is the basis for tax settlement.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Feature\u003C\u002Fth>\u003Cth>Pro forma\u003C\u002Fth>\u003Cth>VAT invoice\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Legal basis\u003C\u002Ftd>\u003Ctd>none, commercial practice\u003C\u002Ftd>\u003Ctd>VAT Act\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Effects in VAT\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003Ctd>output tax for the seller, right to deduct for the buyer\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Revenue in PIT\u002FCIT\u003C\u002Ftd>\u003Ctd>no\u003C\u002Ftd>\u003Ctd>yes (generally on the date the service is performed or goods delivered)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>KSeF\u003C\u002Ftd>\u003Ctd>not sent\u003C\u002Ftd>\u003Ctd>mandatorily in KSeF (with transitional exceptions)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Numbering\u003C\u002Ftd>\u003Ctd>free, preferably separate\u003C\u002Ftd>\u003Ctd>sequential, uniquely identifying the invoice; in KSeF additionally a system-assigned number\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Correction\u003C\u002Ftd>\u003Ctd>sending a new version is enough\u003C\u002Ftd>\u003Ctd>only by a correcting invoice\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Ch2>When a pro forma makes sense\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Cstrong>Advance payment from a new client\u003C\u002Fstrong> — the seller does not want to fulfil the order without payment.\u003C\u002Fli>\u003Cli>\u003Cstrong>Budget approval\u003C\u002Fstrong> — the client's purchasing department needs a document with an amount to release the payment.\u003C\u002Fli>\u003Cli>\u003Cstrong>Customs clearance or import procedure\u003C\u002Fstrong> — the foreign counterparty asks for a document stating the value of the goods before shipment.\u003C\u002Fli>\u003Cli>\u003Cstrong>Offer with a validity period\u003C\u002Fstrong> — when the price may change, a pro forma allows it to be confirmed for a defined time.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If the client does not pay, the seller corrects nothing and settles nothing — the document simply loses meaning.\u003C\u002Fp>\u003Ch2>What is worth putting on a pro forma\u003C\u002Fh2>\u003Cp>Since the law does not prescribe a template, the content depends on the parties' needs. In practice, the following elements work well:\u003C\u002Fp>\u003Cul>\u003Cli>seller and buyer details, including NIP — this makes it easier to issue the invoice later without further enquiries,\u003C\u002Fli>\u003Cli>description of the goods or service, quantity, net price, VAT rate and amount and gross value,\u003C\u002Fli>\u003Cli>bank account number and payment deadline,\u003C\u002Fli>\u003Cli>validity period of the offer and information on whether the payment is an advance or the full price,\u003C\u002Fli>\u003Cli>a clear statement that the document is not an invoice.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>For foreign counterparties, a bilingual version and an indication of the currency are useful. If the advance is to be set as a percentage, it is better to state it directly in zloty or the currency to avoid misunderstandings during the transfer.\u003C\u002Fp>\u003Ch2>What to do after the pro forma is paid — advance invoice or final invoice\u003C\u002Fh2>\u003Cp>Money flowing in on the basis of a pro forma changes the picture. If payment is received \u003Cstrong>before\u003C\u002Fstrong> the service is performed or the goods delivered, the VAT tax point arises upon its receipt, with respect to the amount received (Article 19a § 8). Then:\u003C\u002Fp>\u003Col>\u003Cli>the seller issues an advance invoice no later than the 15th day of the month following the month the payment was received (Article 106i § 2),\u003C\u002Fli>\u003Cli>after performing the service, the seller issues a settling (final) invoice for the remaining amount,\u003C\u002Fli>\u003Cli>if payment and performance of the service occurred in the same month, the advance invoice may be omitted — one invoice is enough (Article 106b § 1a).\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Exceptions apply, among others, to intra-Community supplies of goods and to services settled in periods with a payment deadline. An invoice may also be issued earlier, but no sooner than 60 days before delivery, performance of the service or receipt of the advance (Article 106i § 7).\u003C\u002Fp>\u003Ch2>Pro forma and KSeF in 2026\u003C\u002Fh2>\u003Cp>From 1 February 2026, KSeF 2.0 is in operation and used by large entrepreneurs, from 1 April 2026 the obligation covered the remaining companies, and the smallest (sales documented with invoices of up to PLN 10,000 per month) have until 1 January 2027. In the training materials of the National Revenue Administration, pro forma invoices are listed among documents \u003Ca href=\"https:\u002F\u002Fksef.podatki.gov.pl\u002Fmedia\u002F3szp43d2\u002Fksef-szkolenie-dla-branzy-franczyzobiorcy-ias-warszawa.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">not sent to KSeF\u003C\u002Fa> — alongside debit notes and bills. Practical consequences:\u003C\u002Fp>\u003Cul>\u003Cli>the pro forma is sent to the client as before: by email, from an invoicing program or sales system,\u003C\u002Fli>\u003Cli>the advance and final invoices after payment go to KSeF and receive a system number,\u003C\u002Fli>\u003Cli>it is worth agreeing with the client that the pro forma arrives through a different channel than invoices, as their accountants increasingly collect documents only from KSeF.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Risk: a pro forma that looks like an invoice\u003C\u002Fh2>\u003Cp>Under Article 108 of the VAT Act, whoever issues an invoice showing a tax amount must pay that tax. If the document is not clearly marked as a pro forma and contains all elements of an invoice, the tax office may treat it as an invoice. Therefore it is worth:\u003C\u002Fp>\u003Cul>\u003Cli>including the words \"Pro forma invoice\" and the note \"not an accounting document\" in the title,\u003C\u002Fli>\u003Cli>using separate numbering (e.g. PF\u002F2026\u002F10\u002F015) unrelated to invoice numbering,\u003C\u002Fli>\u003Cli>not booking the pro forma or including it in the VAT records — either for the seller or the buyer,\u003C\u002Fli>\u003Cli>not deducting VAT from a received pro forma; only an invoice gives the right to deduct.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Example: a graphic designer on JDG and an advance\u003C\u002Fh2>\u003Cp>Ms Anna, an active VAT payer, on 20 October 2026 sends a client a pro forma for a visual identity project: PLN 5,000 net + 23% VAT. The client pays 50% (PLN 3,075 gross) on 24 October. The project is created in November and accepted on 28 November.\u003C\u002Fp>\u003Cul>\u003Cli>October: upon receipt of PLN 3,075, the tax point arises; the advance invoice goes to KSeF no later than 15 November, output VAT for October in JPK_V7.\u003C\u002Fli>\u003Cli>November: a settling invoice for the remaining PLN 3,075 gross, with a reference to the advance invoice.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If the client paid the full amount only on the day the project was accepted, a single invoice after the service was performed would suffice, and the pro forma would remain merely a commercial document.\u003C\u002Fp>\u003Cp>The rules on invoices can be checked in the \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20040540535\" target=\"_blank\" rel=\"noopener noreferrer\">text of the Act on tax on goods and services\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance helps\u003C\u002Fh2>\u003Cp>We run invoicing and VAT settlements, watch the deadlines for advance invoices and the correct flow of documents in KSeF — details in our service \u003Ca href=\"\u002Fen\u002Fservices\u002Finvoices\u002Ffaktura-vat\">issuing VAT invoices\u003C\u002Fa>. As part of \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>, we make sure that pro formas do not end up in the records. We cover VAT basics in our guide \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-vat-in-poland\">VAT in Poland\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]