{"id":7216,"date":"2026-10-05T07:01:20","date_gmt":"2026-10-05T05:01:20","guid":{"rendered":"https:\/\/www.akwadrat.info.pl\/?p=7216"},"modified":"2026-10-05T07:14:43","modified_gmt":"2026-10-05T05:14:43","slug":"advance-invoice","status":"publish","type":"post","link":"https:\/\/www.akwadrat.info.pl\/en\/news\/advance-invoice\/","title":{"rendered":"Advance invoices: rules, deadlines and VAT accounting in 2026"},"content":{"rendered":"<\/p>\n<p>You issue an advance invoice when you receive a prepayment. VAT becomes due on the amount received under <a href=\"https:\/\/www.podatki.gov.pl\/podatki-firmowe\/vat\/poradniki-i-informatory\/kiedy-powstaje-obowiazek-podatkowy\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Article 19a of the VAT Act<\/a>. You have until the 15th day of the month following receipt of the advance payment to issue it. In 2026, you also need to consider KSeF (National e-Invoicing System) and the transitional thresholds. Below, you&#8217;ll find the details, a worked example and a checklist.<\/p>\n<hr>\n<blockquote>\n<p><strong>In brief:<\/strong><\/p>\n<ul>\n<li>VAT on an advance payment becomes due on the day you receive it, regardless of when you issue the invoice. You account for it in the period when the money actually arrived.<\/li>\n<li>If you receive an advance payment before the 15th day of the following month, you must issue an advance invoice by that day. From 2026, you must use KSeF and provide the correct KSeF number.<\/li>\n<li>When correcting advance invoices, you need to link them to the original document&#8217;s KSeF number and report the VAT differences in the return for the period in which the correction was made.<\/li>\n<li>Until the end of 2026, businesses with monthly sales below PLN 10,000 can issue invoices outside KSeF. From 1 April 2026, most entrepreneurs must use the system.<\/li>\n<li>Accounting firms offer support with advance invoices and KSeF, handling document issuance, VAT accounting, corrections and representation before the authorities.<\/li>\n<\/ul>\n<\/blockquote>\n<hr>\n<div data-blg-cta=\"after_tldr\" data-blg-cta-layout=\"banner\" style=\"margin:28px 0;font-family:-apple-system, BlinkMacSystemFont, &apos;Segoe UI&apos;, Roboto, Helvetica, Arial, sans-serif\">\n<div style=\"border-radius:26px;padding:min(22px,3.2vw);background:radial-gradient(circle at 100% 0%,#d7e3f0 0 150px,rgba(255,255,255,0) 151px),radial-gradient(circle at 0% 100%,#d7e3f0 0 130px,rgba(255,255,255,0) 131px),linear-gradient(180deg,#e4ecf5 0%,#f2f6fa 100%)\">\n<div style=\"background:#ffffff;border-radius:18px;overflow:hidden\">\n<div style=\"padding:34px 30px;text-align:center\">\n<div style=\"margin:0 0 18px\"><span style=\"display:inline-block;max-width:100%;border-radius:999px;padding:6px 13px;font-size:12px;font-weight:800;letter-spacing:0.1em;text-transform:uppercase;line-height:1.3;background:#2164aa;color:#ffffff\">Akwadrat<\/span><\/div>\n<div style=\"font-size:26px;font-weight:800;line-height:1.2;letter-spacing:-0.01em;color:#1f2937;margin:0\">Less stress over advance payments<\/div>\n<div style=\"width:56px;height:6px;border-radius:3px;background:#2164aa;margin:12px 0 14px;margin-left:auto;margin-right:auto\"><\/div>\n<div style=\"font-size:15px;line-height:1.55;color:#64748b;margin:0 0 24px;max-width:44em;margin-left:auto;margin-right:auto\">Akwadrat supports small and medium-sized businesses with tax accounting, payroll and full accounting (books of accounts), including advance invoices.<\/div>\n<p><a href=\"https:\/\/akwadrat.info.pl\/\" style=\"display:inline-flex;align-items:center;gap:9px;border-radius:10px;font-weight:700;font-size:15px;text-decoration:none;padding:13px 22px 13px 26px;background:#2164aa;color:#ffffff\">Explore accounting support<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"spis-tresci\" tabindex=\"-1\">Contents<\/h2>\n<ul>\n<li><a href=\"#kiedy-wystawiasz-fakture-zaliczkowa\">When to issue an advance invoice<\/a><\/li>\n<li><a href=\"#obowiazek-podatkowy-vat-przy-otrzymaniu-zaliczki\">When VAT becomes due on an advance payment<\/a><\/li>\n<li><a href=\"#terminy-faktur-zaliczkowych-i-obowiazki-wobec-ksef-w-roku\">Advance invoice deadlines and KSeF requirements in 2026<\/a><\/li>\n<li><a href=\"#co-musi-zawierac-faktura-zaliczkowa-w-systemie-ksef\">What an advance invoice must include in KSeF<\/a><\/li>\n<li><a href=\"#fakturowanie-zaliczki-krok-po-kroku-na-przykladzie-z-warszawy\">Invoicing an advance payment step by step: a Warsaw example<\/a><\/li>\n<li><a href=\"#korekta-faktury-zaliczkowej-i-wystawienie-faktury-rozliczajacej\">Correcting an advance invoice and issuing a final invoice<\/a><\/li>\n<li><a href=\"#checklista-przed-wyslaniem-faktury-zaliczkowej\">Checklist before sending an advance invoice<\/a><\/li>\n<li><a href=\"#nasze-doswiadczenie-z-fakturami-zaliczkowymi-i-ksef\">Our experience with advance invoices and KSeF<\/a><\/li>\n<li><a href=\"#jak-mozemy-pomoc-przy-fakturach-zaliczkowych\">How we can help with advance invoices<\/a><\/li>\n<li><a href=\"#najczesciej-zadawane-pytania\">Frequently asked questions<\/a><\/li>\n<li><a href=\"#zrodla\">Sources<\/a><\/li>\n<\/ul>\n<h2 id=\"kiedy-wystawiasz-fakture-zaliczkowa\" tabindex=\"-1\">When to issue an advance invoice<\/h2>\n<p>An advance payment is any payment you receive before providing a service or delivering goods: a bank transfer, cash, a card payment or even a partial payment toward a larger order. The payment reference does not matter. What matters is that you received the money before fulfilling your obligations.<\/p>\n<p>You usually issue an advance invoice in these situations:<\/p>\n<ul>\n<li>a client pays a deposit (zadatek) before you start renovation or design work<\/li>\n<li>a buyer pays an installment for goods you will deliver the following month<\/li>\n<li>a customer transfers a partial prepayment toward a manufacturing order<\/li>\n<\/ul>\n<p>There are exceptions where you do not need to issue this document. We discuss these later in connection with the turnover-based VAT exemption. For now, remember the rule: every prepayment triggers a tax liability. This brings us to the main point of VAT accounting.<\/p>\n<h2 id=\"obowiazek-podatkowy-vat-przy-otrzymaniu-zaliczki\" tabindex=\"-1\">When VAT becomes due on an advance payment<\/h2>\n<p>According to the guidance on podatki.gov.pl, VAT becomes due on the day you receive an advance payment, on that specific amount. You do not wait until you issue the invoice or finish the service. The date that counts is when the money reaches your account or you receive the cash.<\/p>\n<p>This means you report VAT on the advance payment in JPK_V7 for the period when you actually received the money, not the period when you issued the invoice.<\/p>\n<p><strong>Example:<\/strong> if you receive an advance payment on 15 March, you account for the VAT in your March return, even if you do not issue the invoice until early April. Issuing the document late does not postpone the tax liability.<\/p>\n<p><img decoding=\"async\" data-src=\"https:\/\/www.akwadrat.info.pl\/wp-content\/uploads\/2026\/10\/1791032695875_Os-czasu-otrzymania-zaliczki-i-rozliczenia-VAT.jpeg\" alt=\"Timeline for receiving an advance payment and accounting for VAT\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1280px; --smush-placeholder-aspect-ratio: 1280\/720;\"><\/p>\n<h2 id=\"terminy-faktur-zaliczkowych-i-obowiazki-wobec-ksef-w-roku\" tabindex=\"-1\">Advance invoice deadlines and KSeF requirements in 2026<\/h2>\n<p>The statutory deadline remains unchanged: you must issue an advance invoice no later than the 15th day of the month following the month in which you received the advance payment, as set out in the <a href=\"https:\/\/ksef.podatki.gov.pl\/media\/xp2dhszg\/tabela-tryby-wystawiania-faktur-24022026.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">table of invoice issuance modes published by KSeF<\/a>. In KSeF, the issue date is the day you submit the invoice to the system, not the day you prepare it in your accounting software.<\/p>\n<p>The legal position for 2026 is as follows:<\/p>\n<ul>\n<li>receiving invoices through KSeF is mandatory from 1 February 2026<\/li>\n<li>issuing invoices through KSeF becomes mandatory for most taxpayers on 1 April 2026<\/li>\n<li>until 31 December 2026, businesses with sales below PLN 10,000 per month can still issue invoices outside KSeF<\/li>\n<\/ul>\n<p>The KSeF number links the advance invoice to the final invoice. A missing or incorrect number therefore makes it harder to identify the entire transaction in the system.<\/p>\n<p><strong>Professional tip:<\/strong> <em>do not wait until March 2026 to test KSeF. Issue a few test invoices earlier to catch mapping errors before the system becomes mandatory for your business.<\/em><\/p>\n<h2 id=\"co-musi-zawierac-faktura-zaliczkowa-w-systemie-ksef\" tabindex=\"-1\">What an advance invoice must include in KSeF<\/h2>\n<p>An advance invoice requires the same basic information as a standard invoice, with a few differences specific to advance payments:<\/p>\n<ol>\n<li>seller and buyer details, including their NIP (tax identification number)<\/li>\n<li>the invoice number and issue date<\/li>\n<li>the advance payment received, broken down into net amount, VAT and gross amount<\/li>\n<li>a description of the goods or services to be supplied, even if the details will be finalized later<\/li>\n<li>a reference to the order, if the advance payment relates to a specific contract<\/li>\n<\/ol>\n<p>In the FA(3) structure, an advance invoice uses a separate \u201cZamowienie\u201d node, while the standard \u201cFaWiersze\u201d node remains empty, as confirmed by the KSeF 2.0 materials. This changes how your accounting software prepares the data. Check this with your software provider before April 2026.<\/p>\n<p>A short description is enough, for example: \u201cadvance payment toward the supply of office furniture under order no. 12\/2026\u201d or \u201cadvance payment for renovation services, contract dated\u2026\u201d. Remember to include the advance invoice&#8217;s KSeF number on the final invoice. Without it, it is difficult to prove that the advance payment and the final invoice relate to the same transaction.<\/p>\n<h2 id=\"fakturowanie-zaliczki-krok-po-kroku-na-przykladzie-z-warszawy\" tabindex=\"-1\">Invoicing an advance payment step by step: a Warsaw example<\/h2>\n<p><img decoding=\"async\" data-src=\"https:\/\/www.akwadrat.info.pl\/wp-content\/uploads\/2026\/10\/1791032793061_Fakturowanie-zaliczki-krok-po-kroku-na-przyk-adzie-z-Warszawy-overview-diagram.jpeg\" alt=\"Invoicing an advance payment step by step: a Warsaw example \u2014 overview diagram\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1280px; --smush-placeholder-aspect-ratio: 1280\/720;\"><\/p>\n<p>Suppose you run a one-person service business in Targ\u00f3wek and sign a contract for a service worth PLN 10,000 net. Your client pays an advance of PLN 3,000 before work begins.<\/p>\n<p>The process is as follows:<\/p>\n<ul>\n<li>confirm that PLN 3,000 has reached your account<\/li>\n<li>issue an advance invoice for PLN 3,000 gross, calculating VAT from the VAT-inclusive amount (at 23%, this is PLN 2,439.02 net and PLN 560.98 VAT)<\/li>\n<li>report this VAT in JPK_V7 for the period when you received the money<\/li>\n<li>after completing the service, issue a final invoice for the remaining PLN 7,000 net plus VAT, referencing the advance invoice number<\/li>\n<\/ul>\n<p><strong>Professional tip:<\/strong> <em>save the advance invoice&#8217;s KSeF number in your accounting system immediately, before moving on to the next transaction. This makes it easier to link the documents later.<\/em><\/p>\n<blockquote>\n<p>Warning: the most common mistake we see among clients in Warsaw is duplicate advance invoices. An invoice issued outside KSeF is then mistakenly submitted to the system again. As KSeF&#8217;s published warnings explain, this error may force you to pay VAT on an invoice that should never have existed.<\/p>\n<\/blockquote>\n<h2 id=\"korekta-faktury-zaliczkowej-i-wystawienie-faktury-rozliczajacej\" tabindex=\"-1\">Correcting an advance invoice and issuing a final invoice<\/h2>\n<p>You issue a correcting invoice for an advance invoice when the advance payment amount changes, you cancel part of the order or the client withdraws from the contract. The correcting document must reference the original invoice number and, for KSeF invoices, its system number.<\/p>\n<p>In practice, follow these rules:<\/p>\n<ul>\n<li>link the correction to the advance invoice using the original document&#8217;s KSeF number<\/li>\n<li>if the advance invoice was issued outside KSeF under the transitional threshold, but you make the correction after mandatory use takes effect, you must provide both identifiers so the authority can link the transaction<\/li>\n<li>report the VAT difference resulting from the correction in JPK_V7 for the period when the correcting invoice was issued or received, depending on the nature of the change<\/li>\n<\/ul>\n<p>If you are new to invoice corrections, you can find more about the technical aspects of correcting documents in our guide to the <a href=\"https:\/\/www.akwadrat.info.pl\/en\/news\/correction-note-what-can-and-cannot-be-corrected-with-a-correction-note\/\" target=\"_blank\" rel=\"noopener\">correction note<\/a>.<\/p>\n<h2 id=\"checklista-przed-wyslaniem-faktury-zaliczkowej\" tabindex=\"-1\">Checklist before sending an advance invoice<\/h2>\n<p>Before you send an advance invoice to your client or to KSeF, check the following:<\/p>\n<ol>\n<li>VAT has been calculated on the full advance payment received, not on the estimated value of the service<\/li>\n<li>the date you received the advance payment matches the reporting period in JPK_V7<\/li>\n<li>the invoice has not already been issued in another system or mode<\/li>\n<li>the order or contract number is correctly assigned in the \u201cZamowienie\u201d node<\/li>\n<li>you have included the advance invoice&#8217;s KSeF number on the final invoice<\/li>\n<\/ol>\n<p>The most common errors we fix for clients are missing KSeF numbers on final invoices, incorrect payment receipt dates and duplicate invoices issued during the transitional period.<\/p>\n<p><strong>Professional tip:<\/strong> <em>keep a record of advance payments in a single spreadsheet, with KSeF numbers, receipt dates and settlement status. This is the quickest way to avoid duplicates.<\/em><\/p>\n<h2 id=\"nasze-doswiadczenie-z-fakturami-zaliczkowymi-i-ksef\" tabindex=\"-1\">Our experience with advance invoices and KSeF<\/h2>\n<p>We have handled advance payment accounting for small and medium-sized businesses in Warsaw for years. We see the same situations repeatedly: setting up KSeF from scratch, correcting incorrectly issued advance invoices and keeping track of deadlines for seasonal orders.<\/p>\n<p>We keep up with changes in the law, including the KSeF timetable described in our guide to <a href=\"https:\/\/www.akwadrat.info.pl\/en\/news\/accounting-in-2026-you-cant-do-it-alone-anymore\/\" target=\"_blank\" rel=\"noopener\">accounting in 2026<\/a>. If you are unsure about a particular transaction, check before submitting the document to the system.<\/p>\n<blockquote>\n<p><em>\u2014 Agnieszka Kopy\u0142owska<\/em><\/p>\n<\/blockquote>\n<h2 id=\"jak-mozemy-pomoc-przy-fakturach-zaliczkowych\" tabindex=\"-1\">How we can help with advance invoices<\/h2>\n<p>Accounting for advance payments during the KSeF transition takes time that is often in short supply when you run a business. We offer support to take this work off your hands:<\/p>\n<p><img decoding=\"async\" data-src=\"https:\/\/www.akwadrat.info.pl\/wp-content\/uploads\/2026\/09\/1790015431731_akwadrat.jpg\" alt=\"Akwadrat\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1920px; --smush-placeholder-aspect-ratio: 1920\/1080;\"><\/p>\n<ul>\n<li>issuing invoices on your behalf, including advance and final invoices<\/li>\n<li>ongoing VAT accounting and preparation of JPK_V7<\/li>\n<li>correcting documents and representing you before the Tax Office (Urz\u0105d Skarbowy) if it has questions<\/li>\n<\/ul>\n<p>Instead of tracking deadlines and KSeF numbers yourself, you can hand these tasks over to us and focus on running your business. View our <a href=\"https:\/\/www.akwadrat.info.pl\/en\/price-list\/\" target=\"_blank\" rel=\"noopener\">accounting services price list<\/a> or explore the full scope of our <a href=\"https:\/\/www.akwadrat.info.pl\/en\/services\/\" target=\"_blank\" rel=\"noopener\">accounting services<\/a> and book a free consultation.<\/p>\n<h2 id=\"najczesciej-zadawane-pytania\" tabindex=\"-1\">Frequently asked questions<\/h2>\n<h3 id=\"czy-faktura-zaliczkowa-trafia-do-ksef\" tabindex=\"-1\">Does an advance invoice go through KSeF?<\/h3>\n<p>Yes. Once KSeF becomes mandatory for your business, advance invoices must go through the system, just like final invoices. Until 31 December 2026, taxpayers with sales below PLN 10,000 per month can still issue invoices outside the system.<\/p>\n<h3 id=\"czym-rozni-sie-faktura-zaliczkowa-od-zwyklej-faktury\" tabindex=\"-1\">How does an advance invoice differ from a standard invoice?<\/h3>\n<p>An advance invoice records a prepayment received before you provide a service or deliver goods, rather than the entire transaction. In KSeF, it uses a separate \u201cZamowienie\u201d node instead of the standard \u201cFaWiersze\u201d node. This is the technical difference between it and a final invoice.<\/p>\n<h3 id=\"kiedy-nie-musisz-wystawiac-faktury-zaliczkowej\" tabindex=\"-1\">When do you not need to issue an advance invoice?<\/h3>\n<p>You do not issue one if you receive the advance payment and deliver the goods or complete the service in the same month. In that case, a single final invoice is enough. Check the turnover-based VAT exemption rules for your particular circumstances, because the timing of VAT registration affects your obligation to document advance payments.<\/p>\n<h3 id=\"czy-otrzymana-zaliczka-jest-przychodem\" tabindex=\"-1\">Is an advance payment you receive treated as revenue?<\/h3>\n<p>For VAT purposes, an advance payment triggers a tax liability on the day you receive the money, according to the guidance on podatki.gov.pl. For income tax, its treatment depends on your form of taxation and should be checked against the specific contract. If you are unsure, please contact us.<\/p>\n<h2 id=\"zrodla\" tabindex=\"-1\">Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.podatki.gov.pl\/podatki-firmowe\/vat\/poradniki-i-informatory\/kiedy-powstaje-obowiazek-podatkowy\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Podatki<\/a><\/li>\n<li><a href=\"https:\/\/ksef.podatki.gov.pl\/media\/xp2dhszg\/tabela-tryby-wystawiania-faktur-24022026.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Table: invoice issuance modes \u2014 KSeF (PDF)<\/a><\/li>\n<\/ul>\n<h2 id=\"rekomendacje\" tabindex=\"-1\">Recommended reading<\/h2>\n<ul>\n<li><a href=\"https:\/\/akwadrat.info.pl\/pl\/aktualnosci\/zmiany-w-vat-od-1-lipca-2023\" target=\"_blank\" rel=\"noopener\">VAT changes from 1 July 2023<\/a><\/li>\n<li><a href=\"https:\/\/www.akwadrat.info.pl\/en\/news\/changes-to-the-tax-system-in-poland-for-2025-what-do-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\">Changes to Poland&#8217;s tax system in 2025: what you need to know<\/a><\/li>\n<li><a href=\"https:\/\/akwadrat.info.pl\/pl\/aktualnosci\/podatek-vat-w-polsce-i-na-swiecie-wybrane-zagadnienia\" target=\"_blank\" rel=\"noopener\">VAT in Poland and around the world: selected topics<\/a><\/li>\n<li><a href=\"https:\/\/www.akwadrat.info.pl\/en\/news\/accounting-in-2026-you-cant-do-it-alone-anymore\/\" target=\"_blank\" rel=\"noopener\">Accounting in 2026: you can no longer do it alone<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Learn when to issue an advance invoice and account for VAT in 2026, with the 15th-day deadline, KSeF changes, a checklist and an example.<\/p>\n","protected":false},"author":5,"featured_media":7212,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-7216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/7216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/comments?post=7216"}],"version-history":[{"count":1,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/7216\/revisions"}],"predecessor-version":[{"id":7218,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/7216\/revisions\/7218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media\/7212"}],"wp:attachment":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media?parent=7216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/categories?post=7216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/tags?post=7216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}