Collective invoice – when can it be issued?

---

Although the term collective invoice does not explicitly appear in the Polish VAT Act, entrepreneurs may use it in practice. It is a convenient solution if several deliveries or services are provided to the same contractor within one month. Instead of issuing multiple invoices, one document is enough – provided it covers all transactions from that calendar month.

What must a collective invoice include?

It should contain all mandatory elements of a standard VAT invoice, such as:

• issue date and invoice number,

• seller’s and buyer’s details (names, addresses, VAT IDs),

• names of goods/services, quantities, unit net prices,

• discounts, rebates,

• net value of sales, VAT rates and amounts,

• total amount due.

• 
  

Additionally, it must include all dates of individual deliveries or services – not just the last one. If the accounting software cannot handle this, an attachment with these dates can be added.

Graphic form

The law does not prescribe how these dates should be presented. They may be:

• added as a separate column,

• listed in the invoice header,

• included in the description of each item.

  
  

Deadlines

The invoice must be issued by the 15th day of the month following the month of delivery/service or receipt of payment (advance, deposit, installment).

VAT liability

The moment of VAT liability is not affected by whether a collective or single invoice is issued. VAT arises at the time of delivery/service or when payment is received.

Example:Company ABC made three deliveries to DEF in July 2025 (on 5, 12, and 27 July). It can issue one collective invoice by 15 August 2025 covering all deliveries. However, VAT liability arises in July – the month of the actual transactions.

In summary – when can a collective invoice be issued?

• it applies to one contractor,

• covers transactions within one calendar month,

• must include all required data and delivery dates,

• may be issued by the 15th of the following month,

• is a right of the seller, not an obligation – even if the buyer requests it.

Legal basis: Article 19a, Article 106e, Article 106i of the Act of 11 March 2004 on Value Added Tax (consolidated text: Journal of Laws of 2025, item 775, as amended).