The speed of economic turnover makes it necessary to adapt document circulation to its realities. Traditional forms of preparing, signing and sending documents by post or courier are slowly being replaced by documents prepared and signed using IT systems.
The same applies to sending documents. Appropriate regulations are also contained in the VAT Act. It is true that it does not specify the concept of issuing a VAT invoice, but the meaning of this word can be explained even by its literal wording and so understood is not controversial. Check what rules apply when a VAT invoice is issued in PDF format!
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What forms of issuing VAT invoices are available?
The taxpayer is obliged to issue an invoice documenting the sale, as well as the supply of goods and the provision of services, made by him for the benefit of another taxpayer, value added tax or tax of a similar nature, or for a non-taxable legal person.
The VAT Act provides for two forms of a VAT invoice:
- Traditional (document in paper or electronic form)
Electronic invoices are treated for the purposes of documenting transactions similarly to VAT invoices in paper form. Therefore, an electronic invoice, just like a paper invoice, must contain the elements required by the provisions of the VAT Act. Additionally, for an invoice to be considered an electronic invoice, it must be issued and received in any electronic format.
A traditional invoice should be issued in at least two copies, one of which is received by the buyer and the other is kept in the documentation by the taxpayer making the sale. However, in the case of invoices sent electronically, the taxpayer making the sale or a third party authorized by him to issue invoices sends them or makes them available to the buyer.
VAT invoice in PDF format
A VAT invoice in PDF format must meet the elements required by the VAT Act. The components of the invoice as well as the issue of the minimum number of its copies have been discussed – under the point Forms of issuing VAT invoices, elements of the invoice.
How to check if an invoice is genuine?
The issue that may raise the most concerns for the buyer of goods or services is the authenticity of the issued electronic invoice and the integrity of its content. The authenticity of the origin of the invoice is understood as the certainty as to the identity of the supplier of the goods or service provider or the issuer of the invoice.
On the other hand, the integrity of the content of the invoice means that the data that should be included in the invoice have not been changed in the invoice. First of all, the buyer’s concerns may relate to all kinds of crimes committed by individuals or organized criminal groups consisting in intercepting e-mails with a VAT invoice in PDF format and change of data, e.g. bank account number to which the amount due indicated on the VAT invoice would be transferred.
In the light of the analysis presented above, it should be stated, referring to the example, that issuing and sending an invoice in PDF format to the contractor will be possible provided that the basic conditions specified in the VAT Act are met.
How to Redact a PDF Invoice
Undoubtedly, the ability to issue an electronic invoice and then send it to the contractor to an e-mail address in PDF format significantly speeds up business transactions and facilitates settlements with contractors. However, you should remember to be particularly careful and carefully analyze the invoice, especially in terms of the bank account number to which the payment is to be made.
What if you need to modify something on a PDF invoice? PDF files are usually not edited, but are the result of final work in another extension, e.g. docx. Unfortunately, sometimes we have no choice but to make corrections.
In the case of editing, I recommend trying to open the file using SwifDoo PDF. It is the best program for editing and creating PDFs. The free trial program can be described as an editor, and it allows you to create and edit PDF files in itself. It includes a set of features that most users need for basic PDF editing and conversion.
There are many websites on the Internet promising to edit PDF files for free, but it is worth approaching such offers with caution. Always use tools available on trusted websites.