Which accounting documents need to be issued in carrying out individual activity?

You must use the following accounting documents:

• invoice;
• VAT invoice;
• cash register receipt (if income is accounted for using a cash register);
• other accounting documents (cash receipts, etc.).

If the payment coincides with the performance of the service or transfer of the good, then, at the time of provision of the service / supply of the goods, you have to issue an invoice or, if you are a VAT payer, a VAT invoice.

If the payment does not coincide with the performance of the service or supply of the goods, then, at the time of provision of the service / transfer of the good, you have to issue an invoice or, if you are a VAT payer, a VAT invoice which must state that payment for the services or goods will be made at a later date, and, when payment is made at the later date, at the time of receiving the money you must issue a cash receipt (if payment will be made in cash).