How are lease instalments handled under e-invoice?
Short answer
Where a lease is treated as a supply of services, domestic electronic invoicing from 1 January 2027 no longer permits a summary electronic invoice in the form of a rent-payment agreement or instalment schedule under § 75 ods. 2 of the VAT Act. The VAT payer issues an electronic invoice for each recurring rental service and delivers it through a delivery service, or by another method with the recipient’s consent. This does not apply where the supply is exempt, for example an exempt property lease under § 38 ods. 3, or where a simplified invoice up to the applicable EUR 100 or EUR 400 limit is issued.
Invoice for each delivery
Instead of a comprehensive instalment agreement, it is necessary to separate from 1.1.2027 e-invoice for each repeated service delivery.
Free delivery
For example rental of property tax-free by § 38 ods. 3 Act on VAT ♦ e-invoice No need.
They are treated as pre-delivery payment
If the payment is received before the delivery of the goods/services, an obligation arises e-invoice to this payment by § 72 ods. 1 Act on VAT.
Other Way of Delivery
Finishing e-invoice it is not subject to the consent of the recipient, but to transmission other than by delivery service, yes.