Deposits
How should an advance-payment document be handled in e-invoice?
Short answer
The correct treatment depends on the document’s actual tax purpose. Distinguish a payment request that is not yet a tax invoice, an invoice issued for a payment received before the supply, and the final settlement invoice. The label ‘advance invoice’ alone does not determine the required e-invoice treatment.
Proforma
Call for payment
It does not have to be an invoice for VAT purposes.
Payment received
Tax document
It can establish an invoicing obligation.
Billing
Deposit deduction
It uses structured fields like PrepaidAmount.
ERP
The right type
Internal names must be mapped to the correct Peppol type.
Conclusion
Classify the document by its actual tax purpose: a payment request, an invoice for an advance payment received, or a final settlement invoice.
Sources
- Law no. 222/2004 Z. z. Coll. about VAT, rules for tax liability and invoicing data
- Law no. 222/2004 Z. z. Coll. on VAT, § 76a and § 85o
- Peppol BIS Billing 3.0: Totals, PrepaidAmount and PayableAmount
Not legal advice.