What is an e-invoice timestamp and why is it important?
Short answer
In electronic invoicing, a timestamp is not merely a displayed time. The certified delivery-service provider must automatically and reliably record the exact date and time of the relevant events: dispatch by the supplier, delivery into the customer’s sphere of control, and actual receipt or confirmation by the customer.
Proof of compliance with the 15-day deadline
The moment when the supplier sent the invoice through the provider's system.
Entering the customer's sphere
The invoice arrived in his inbox with the e-invoicing delivery-service provider.
Actual takeover or confirmation
The customer actually received the invoice or confirmed its receipt.
Control and dispute
The record serves as indisputable proof of the course of delivery.
Conclusion
The timestamp provides legally required evidence of dispatch, delivery and receipt and helps prove compliance with deadlines in an audit or dispute.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 76a (as amended by Act No. 385/2025 Z. z. Coll.)
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o
Not legal advice.