Provisional invoice
A provisional invoice (or pro forma invoice) is not a binding document since it constitutes a preliminary document to the actual invoice. Although it is not an accounting document, its use is becoming increasingly widespread among entrepreneurs, especially those offering domains and hosting services. When, for instance, a domain is purchased, the electronic provisional invoice is sent to the buyer’s e-mail by the invoicing software, constituting a confirmation of order acceptance and the basis for payment.
The provisional invoice is almost identical to the VAT invoice. Basically, it contains the same elements but it is not a legally binding document and as such it cannot be considered a confirmation that the given transaction has in fact been concluded. If the provisional invoice is unpaid, the transaction becomes annulled without any legal consequences.
VAT invoice
The VAT invoice is a special kind of invoice issued by VAT payers. It is subjected to separate legal regulations.
VAT (Value Added Tax) is a goods and services tax. It is an indirect tax which should, by definition, influence the final price of the product or service to the smallest degree. VAT was introduced in Poland at the beginning of 1993. The concept of the value added tax was first proposed by French economist Maurice Laure in 1954.