Faktura proforma in Poland (2026): is it an invoice? VAT and KSeF

A proforma is not a VAT invoice: alone it creates no VAT or revenue and never goes to KSeF. Client paid? Issue an advance invoice by the 15th of the next month.

A proforma is a commercial document, not an invoice within the meaning of the VAT Act. It can state the price and payment details, but it does not document the sale itself.

What a proforma does

A proforma can work as:

an offer or an order confirmation,
a request for payment,
information about the price, VAT and delivery terms,
an auxiliary document in foreign trade.

It should be clearly marked "PROFORMA" so that it does not look like a VAT invoice.

There is no statutory list of elements it must contain and no mandatory numbering. In practice, include the parties, the subject matter, quantity, price, payment terms and how long the offer stays valid.

A proforma does not create tax by itself

Simply issuing a proforma creates no VAT obligation and no revenue. By the same token, the general claim that every invoice itself "generates revenue and VAT" is wrong — tax moments follow from performance, delivery, receipt of payment and special rules.

What happens after payment

Receiving an advance may trigger a VAT obligation, but there are exceptions, including for some intra-Community transactions. If an advance invoice is required, it is issued within the statutory deadline.

For income tax, an advance received is not automatically revenue. You need to tell apart a payment towards a future service from a definitive payment, and check the rules that apply to that transaction.

Once the service has been performed, a final invoice is issued if the regulations require one. Not every payment after a proforma automatically means two documents: an advance invoice and a final invoice.

KSeF

A proforma is not sent to KSeF, because it is not a structured invoice. You send it outside the system, for example as a PDF.

A later invoice falls under KSeF only if that transaction and the issuer are covered by the obligation.

Cost and VAT deduction on the buyer's side

A proforma alone does not give the right to deduct VAT. Nor is it enough evidence to automatically book a cost. The settlement is based on the proper document and the underlying business event.

FAQ

I issued a proforma and the client has already paid. What now?

VAT on the amount received usually becomes due before you deliver the goods or perform the service. If you document sales with invoices, issue an advance invoice — no later than the 15th day of the month following the month the payment arrived. When the payment and the performance fall in the same month, a separate advance invoice is not required.

Can VAT be settled or a cost booked from a proforma?

No. A proforma gives no right to deduct VAT and is not an accounting document. You need an invoice (advance or final) or another proper document confirming the business event.

The client cancels and asks for a refund of the proforma payment. How is that settled?

The refunded payment is settled with a correction invoice to the advance invoice, if one was issued. In income tax the returned advance reduces revenue — and you correct the VAT base the same way.

Does a proforma have to be issued in KSeF?

No. KSeF covers structured invoices, and a proforma is not one. You send the proforma to the client outside the system, for example by email as a PDF. Only the invoice goes to KSeF, if that transaction and issuer are covered by the obligation.

An invoice issued before delivery — how much time do I have?

You may issue an invoice no earlier than 60 days before the delivery or performance, and after performance no later than the 15th day of the following month. A proforma does not start these deadlines, because it is not an invoice.

Sources

Need help with invoicing?

Oxyok runs accounting for Polish JDGs — from PLN 49 + VAT per month. Before a document is issued, we check that the payment, the advance and the deadlines are settled correctly.

Write to Paweł or see JDG accounting.

This is general information. The VAT obligation and the revenue moment depend on the type of transaction, the status of the parties and whether the service has been performed.