Principles for Issuing VAT Invoices for Educational Services

Having regard to the provisions of the Act of 11 March 2004 on the Tax on Goods and Services (consolidated text: Journal of Laws of 2018, item 2174, as amended) and the Regulation of the Minister of Finance of 3 December 2013 on the issuance of invoices (Journal of Laws of 2013, item 1485), the following rules shall apply to the issuance of invoices for educational services:

1. VAT invoices for educational services are issued after the payment has been made. The date of receipt of tuition fees, installments, or advance payments shall be understood as the date on which the funds are credited to the University's bank account.
   An invoice confirming payment for educational services may be issued solely and exclusively to the purchaser of the educational service, i.e., the entity with which the University has concluded an agreement on the terms of payment for studies.
2. Payment of tuition fees by an employer on behalf of an employee does not change the fact that the service recipient remains the employee. In such a case, the employee (student/participant) is indicated as the purchaser on the invoice, while the employer will appear as the payer, provided that the student/participant submits an application (Application No. 1) to the e-mail address: aneta.florek@akademiaslaska.pl
3. Pursuant to Article 106b(2) of the VAT Act, the University is not obliged to issue an invoice for sales exempt from tax; therefore, VAT invoices are issued upon request:
   1. if the request for issuing an invoice is submitted by the end of the month in which the payment (advance) was received, the invoice shall be issued no later than the 15th day of the following month.
   2. if the request for issuing an invoice is submitted after the end of the month in which the payment was made, the invoice shall be issued within 15 days from the date the request was submitted.
   3. an invoice is issued upon a student's request submitted within 3 months from the end of the month in which the payment for studies was made. After the expiry of this period, issuing an invoice will not be possible; the University may issue a certificate confirming the amount paid.
4. All persons (students/participants) wishing to receive an invoice for paid studies are obliged, as purchasers, to inform the Bursar’s Office – Accounting Department by submitting the appropriate application (Application No. 1) to the e-mail address: aneta.florek@akademiaslaska.pl. Applications for invoice issuance must be submitted each time after payment has been made.
5. It is possible to issue an invoice:
   1. to the student’s/participant’s sole proprietorship. In such a case, a declaration (Annex No. 2) must be completed and sent to the e-mail address: aneta.florek@akademiaslaska.pl.
      In this case, the student/participant wishing to receive an invoice is obliged, as the purchaser, to inform the Bursar’s Office – Accounting Department by submitting the appropriate application (Application No. 4) to the e-mail address: aneta.florek@akademiaslaska.pl. Applications must be submitted each time after payment.
   2. to a company/employer that reimburses the student for the costs of education. In such a situation, the employer must conclude a civil law agreement with the Academy of Silesia for financing studies for their delegated employee (Annex No. 1). If such an agreement is concluded between the Academy of Silesia and the employer delegating an employee to study, the invoice will be issued to the company as the purchaser of the service. 
      In this case, companies/employers wishing to receive an invoice are obliged, as purchasers, to inform the Bursar’s Office – Accounting Department by submitting the appropriate application (Application No. 2) to the e-mail address: aneta.florek@akademiaslaska.pl. Applications must be submitted each time after payment.
6. The Academy of Silesia does not issue invoices for payment. It is, however, possible to issue a pro forma invoice. Pro forma invoices are issued exclusively to companies, upon their explicit request. The company/employer must notify the Academy no later than 14 days before the payment deadline. If this deadline is exceeded, only an invoice issued after payment will be possible.

To issue a pro forma invoice to an employer as the purchaser of the service, a signed civil law agreement is required. The request for issuing a pro forma invoice must be submitted each time before the upcoming payment deadline.
The application (Application No. 3) may be sent to the e-mail address: aneta.florek@akademiaslaska.pl.

Detailed information regarding the issuance of invoices for educational services is provided by the Bursar’s Office – Accounting Department (tel. 667 144 600).