Brak podpisu na fakturze

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Czy brak podpisu na fakturze jest błędem? Czy faktura bez podpisu jest ważna? Czy pieczątka na fakturze to konieczność? To bardzo często zadawane pytania, na które teraz spróbujemy Państwu odpowiedzieć.

Jeszcze przed 2004 rokiem, kiedy Polska nie była członkiem Unii Europejskiej, brak podpisu na fakturze powodował, że dokument tracił ważność. Obecnie, po ujednoliceniu przepisów, podpis i pieczątka nie są wymagane w świetle prawa. To bardzo ułatwia życie przedsiębiorcom, jednak – w sytuacjach kryzysowych – stanowi poważny problem. Kryzysowe – jakie to sytuacje? Przede wszystkim takie, które kończą się sprawą w sądzie. Może bowiem zdarzyć się tak, że – z jakichś powodów (np. w wyniku nieuregulowania należności) – wejdziemy na drogę sądową z kontrahentem. W takich okolicznościach dokument bez podpisu nie ma żadnej wartości przed sądem. Warto mieć ten fakt na uwadze!

Czym jest faktura VAT?

Gwoli przypomnienia dodamy, że faktura VAT to specjalny dokument, stanowiący potwierdzenie dokonania sprzedaży towaru lub wykonania określonej usługi. Fakturę może wystawić wyłącznie podmiot prowadzący działalność gospodarczą. Jeśli jednak chodzi o drugą stronę, to odbiorcą faktury może być zarówno osoba prywatna, jak i inny podmiot gospodarczy.

Jakie elementy powinny znaleźć się na fakturze VAT?

Zgodnie z obowiązującymi przepisami prawnymi na fakturze powinny znaleźć się następujące elementy:

– nazwa dokumentu;

– data wystawienia;

– numer faktury (numeracja faktur to identyfikator dokumentu, istotą jest więc, aby numer znajdował się na każdym dokumencie);

– data zakończenia sprzedaży lub data realizacji usługi;

– dane osobowe wystawcy oraz dane osobowe odbiorcy faktury (m.in. nazwisko, nazwa firmy, adres siedziby firmy, numer PESEL);

– nazwa towaru bądź usługi;

– ilość sprzedanych produktów/zakres wykonanych usług;

wartość towaru lub usługi netto oraz brutto;

– stawka podatku obowiązującego przy danym produkcie;

– suma wartości sprzedaży netto;

– ogólna kwota do zapłaty.

Dodatkowe informacje, które można uwzględnić to: numer konta, sposób płatności, termin zapłaty.

Reasumując, w obecnych czasach podpis na fakturze nie jest koniecznym elementem, jednak jego brak może stanowić poważny problem, gdy – z jakichś powodów – dojdzie do batalii sądowej.

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