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You were a VAT payer but didn't invoice us — what now?

5 min read · 5 min

Who this article is for

This article is for property owners in Poland who: operate a sole proprietorship and are active VAT payers, but did not inform Rentujemy of this and did not issue VAT invoices for their payouts. As a result, Rentujemy paid out amounts without invoices and without adding VAT.

⚠️If you are unsure of your VAT status, check with your accountant before taking any steps.

Step 1 — Contact us as soon as possible

Write to your Rentujemy property manager. The sooner you report the situation, the simpler the correction process will be. Together we will determine the scope of the period to be settled.

Step 2 — Sign an amendment to your contract

You will need to sign an amendment (aneks) to your rental agreement that formally registers your VAT status and sets out the terms for settling the outstanding period, including any applicable reconciliation fee.

Why backdated invoices cannot be accepted

A VAT invoice's issue date determines which accounting period it belongs to. In Poland, VAT records for each month are submitted electronically to the tax authority via JPK_VAT. Once a period is closed and its JPK file has been filed, any invoice dated within that period would require both you and Rentujemy to file corrective JPK declarations — reopening already-closed months, triggering potential tax authority scrutiny, and creating discrepancies in both parties' accounting records. This is why we require the invoice to carry the actual date it is issued, regardless of which past payout it relates to. The sale date (data sprzedaży) on the invoice correctly identifies the billing month — the issue date must reflect when the document was actually created.

⚠️Backdated invoices are invalid under Polish VAT law. We will reject any invoice whose issue date falls in a period already closed for VAT reporting purposes.

Step 3 — Issuing invoices

Invoices must meet the following requirements:

1

Issue date: today's date

The invoice must carry the date it is actually issued. We cannot accept invoices backdated to past dates.

2

Sale date: last day of the billing month

The service/sale date should indicate the last day of the month the payout relates to.

3

Net amount: marked as paid

The net payout amount should be marked as already paid — Rentujemy paid it previously.

4

Remaining amount due: 23% VAT

The only outstanding amount is the VAT (23%). Rentujemy will pay this to you after verifying the invoice.

5

Payout ID on the invoice

Every invoice must include the Payout ID from the Rentujemy system. You can find it in the owner portal next to the relevant payout.

⚠️We do not accept backdated invoices. Every invoice must carry the current date of issue.

Within 3 months — no charge

Payouts from the last 3 months can be settled without any additional fee. Simply issue invoices for each payout (with the current issue date). After verification we will pay you the outstanding VAT (23%) for each payout.

Older than 3 months — administrative charge

For payouts older than 3 months an administrative charge of 150 PLN net applies per payout reconciliation and VAT disbursement. The terms are set out in the contract amendment. The process works as follows:

1

Invoice verification

After receiving your invoice we verify that we will actually be able to recover the input VAT (including checking your NIP on the VAT whitelist).

2

Payment deadline

The outstanding VAT is paid by the 25th of the month following invoice acceptance.

3

Invoice-by-invoice settlement

We pay the VAT invoice by invoice — not in bulk. Each invoice is verified individually.

ℹ️Alternative: if you prefer not to issue invoices for older payouts, we can treat the amounts already paid as gross amounts (VAT included). Contact your property manager to discuss this option.

NIP verification on the VAT whitelist

Before processing invoices we verify your NIP on the VAT taxpayer whitelist maintained by the Polish Ministry of Finance. Invoices can only be issued for periods during which you were an active VAT payer according to the whitelist. Invoices covering periods before your VAT registration date will not be accepted.

⚠️If your VAT registration occurred mid-year, you may only issue invoices from your registration date onwards. Earlier payouts cannot be covered by VAT invoices.

Questions?

Contact your Rentujemy property manager. We will guide you through the entire process step by step.

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