What is a Pro Forma Invoice in Poland and How Does it Differ from a VAT Invoice

In Poland, a FAKTURA PRO FORMA is a preliminary invoice used to inform the client about the cost of goods or services before the actual sale. This document is not an official tax document and has no legal validity for VAT accounting.

Key Features of a FAKTURA PRO FORMA:

1. Preliminary Nature – The FAKTURA PRO FORMA is used to provide preliminary information to the client regarding the cost and terms of the transaction. It is not obligatory for payment.
2. Not a Tax Document – Unlike a standard invoice, a FAKTURA PRO FORMA cannot be used for VAT calculation, meaning it does not allow for VAT deduction.
3. Does Not Require Payment – This document is not a demand for payment. It may serve to confirm the parties’ intentions but is not obligatory for the transaction to proceed.
4. Includes Transaction Details – A FAKTURA PRO FORMA typically includes information about the seller and buyer, descriptions of goods or services, their cost, payment terms, and delivery conditions—all of which will appear in the final invoice.
5. Used in Various Situations – This document is useful when it’s necessary to provide cost information before concluding the transaction, for example, to obtain the client’s preliminary approval for a purchase.

How to Distinguish a FAKTURA PRO FORMA from a Regular Invoice:

• Title – FAKTURA PRO FORMA vs. regular FAKTURA.
• Legal Status – A regular invoice (FAKTURA) is an official tax document used for VAT accounting and can be used for VAT deduction, while a FAKTURA PRO FORMA does not have this validity.
• Payment Requirement – A regular invoice is a demand for payment, whereas a FAKTURA PRO FORMA does not require payment.
• Format and Content – While both documents may contain similar information, the FAKTURA PRO FORMA is typically marked “Pro Forma” and may include additional explanations indicating it is a preliminary invoice.
• Date and Number – Regular invoices have unique numbers and dates for accounting purposes. While a FAKTURA PRO FORMA may also have a number, it is not used for tax accounting.

Thus, a FAKTURA PRO FORMA is a useful tool for providing preliminary cost information to clients but in no way replaces a standard invoice, which is essential for official accounting and tax purposes.

If you have any questions, please write to us at office@progressholding.pl.