Frequently Asked Question
It would also be more convenient for us to issue two documents (pro forma, regular invoice) instead of three (pro forma, advance invoice, final invoice).
However, we are operating within the Polish tax law, which, in the case of regular invoices, requires that advance payments for income tax should be settled in the month in which they are issued. By invoicing in this way, we would have to hand over the funds intended for the conference to the tax authorities for safekeeping, and only recover them in the form of a refund in the annual settlement.
By using the advance + final invoice model, we have the opportunity to settle the tax after the service has been provided, giving a much more realistic accounting of the event's income and expenditure.