Invoices

Rules for issuing invoices for postgraduate studies

Taking into account the provisions of the Act of 11 March 2004 on Value Added Tax (consolidated text of the Journal of Laws [Dz.U.] of 2011, No 177, item 1054, as amended) and the Regulation of the Minister of Finance of 03 December 2013 on invoicing (Journal of Laws [Dz.U.] of 2013, item 1485), the following rules for invoicing educational services are applied: 

  1. VAT invoices for postgraduate studies are issued by the University after the payment.

  2. A VAT invoice confirming the payment for postgraduate studies is sent by the University to an entity (student) with whom it has entered into a learning agreement.

  3. Making a payment for the tuition fee by the employer for the benefit of their employee does not influence the fact that the employee remains a recipient of services. In this case, the employee (student) is indicated as the buyer in the issued invoice, while the employer will appear as the payer.

  4. In accordance with Article 106b(2) of the VAT Act, the University is not required to issue an invoice with regard to tax-exempt sales, therefore VAT invoices are issued upon request.

  5. All persons (students) wishing to receive an invoice for paid postgraduate studies are required to inform the Department of Debt Collection and Student Settlement by submitting the relevant application (Appendix No 1). Applications may be sent to the e-mail address: fakturystudia@ue.katowice.pl, by mail to the address of the University with the note ‘Dział Windykacji i Rozliczeń ze Studentami’, fax to (032) 257 76 53 or in person in building N, room 169. Applications for invoicing should be renewed each time after payment. 

  6. There is a possibility of issuing a VAT invoice for the company/employer, which reimburses the student for the study costs borne by them. In this case, the employer should conclude a civil law agreement with the University to finance postgraduate studies for the posted employee – Appendix No 4. If such an agreement is concluded by and between the University and the company posting its employee to the university, the invoice will be issued to the company as the purchaser of the service.

    In this case, companies/employers wishing to receive an invoice for paid postgraduate studies are required to inform the Debt Collection and Settlement Department by submitting the relevant application (Appendix No 2). Applications may be sent to the e-mail address: fakturystudia@ue.katowice.pl, by mail to the address of the University with the note ‘Dział Windykacji i Rozliczeń ze Studentami’, fax to (032) 257 76 53 or in person in building N, room 169. Applications for invoicing should be renewed each time after payment. 
  1. The University does not issue invoices for payment. However, it is possible to issue a proforma invoice. Proforma invoices are issued only to companies, upon their express request. The company/employer should inform the University on that within no less than 14 days by the payment deadline. If this time limit is exceeded, it will only be possible to issue an invoice after the payment. To issue a proforma invoice for the employer as a service purchaser, a signed civil law agreement is required.

    An application for issuing a proforma invoice should be repeated each time before the payment due date. An application (Appendix No 3) may be sent to the e-mail address: fakturystudia@ue.katowice.pl, by mail to the address of the University with the note ‘Dział Windykacji i Rozliczeń ze Studentami’, fax to (032) 257 76 53 or in person in building N, room 169.