The obligations of a person liable to value added tax upon keeping records and issuing invoices are regulated by §§ 36 and 37 of the Value Added Tax Act (VAT Act) and by the Regulation of the Minister of Finance “Procedure for keeping daily records of value added tax by a taxable person”.
Handbook “VAT accounting and invoices”
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Preparation of invoices
Last updated on 08.01.2025
Last updated: 31.03.2026