Proforma in the Polish JDG in 2026
What is proforma, when it does not generate VAT or income, what to do after payment and why it is not sent to KSeF.
A proforma is a commercial document, not an invoice within the meaning of the VAT Act. It may present the price and payment details, but it does not document the sale itself.
What does proforma do
Proforma can serve as:
- offers or order confirmation,
- requests for payment,
- information about price, VAT and delivery conditions,
- auxiliary document in foreign trade.
It should be clearly marked "PROFORMA" so as not to suggest that it is a VAT invoice.
There is no statutory catalog of its elements or mandatory numbering. In practice, it is worth specifying the pages, item, quantity, price, payment terms and expiration date.
Proforma does not automatically create tax
The mere issuance of a proforma form does not create VAT or income liability. At the same time, the general opinion that each invoice itself "generates revenue and VAT" is wrong - tax moments result from the performance of services, delivery, receipt of payment and special rules.
What happens after the payment
Receiving an advance payment may trigger VAT liability, but there are exceptions, including for some intra-Community transactions. If an advance invoice is required, it is issued within the statutory deadline.
For PIT purposes, the advance payment received is not always income. You need to distinguish between a payment for a future benefit and a final payment and check the rules applicable to the transaction.
After the performance of the service, a final invoice is issued, if required by law. Not every proforma payment automatically means two documents: an advance payment and a final payment.
KSeF
The proforma is not sent to KSeF because it is not a structured invoice. It is sent outside the system, for example as PDF.
A subsequent invoice is only subject to KSeF if the transaction and the issuer are subject to this obligation.
Cost and VAT deduction at the customer's placeProforma itself does not give you the right to deduct VAT. It is also not sufficient evidence to automatically record the cost. Settlement is based on the appropriate document and economic event.
Sources
Need help with invoicing?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.