How should rent and payment schedules be handled under e-invoice?
Short answer
From 1 January 2027, domestic electronic invoicing no longer permits a summary invoice in the form of a rent-payment agreement under § 75 ods. 2 of the VAT Act. Instead, the VAT payer must issue an electronic invoice for each recurring rental service. Under § 85o ods. 7 of the VAT Act, this may be a summary e-invoice covering several supplies made within no more than one calendar month.
§ 75 ods. 2 does not apply
A summary invoice in the form of an agreement on rent payments is not sufficient for e-invoice.
§ 85o ods. 7
The summary e-invoice covers a maximum of one calendar month of repeated deliveries.
Real e-invoice required
The calendar itself is not an electronic invoice.
Tax-exempt rent
According to § 38 of the VAT Act, there is no obligation to issue an e-invoice.
Conclusion
From 2027, the rent is invoiced by e-invoice at most per month; the old model of the payment agreement according to § 75 ods. 2 no longer applies to e-invoice.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 75 ods. 2
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o ods. 7 (as amended by Act No. 385/2025 Z. z. Coll.)
- Law no. 222/2004 Z. z. Coll. on VAT, § 38
Not legal advice.