Proforma invoices, delivery notes and recurring invoices

Besides invoices, Norman lets you prepare proforma invoices and delivery notes, and set up repeated sales as a recurring invoice. A company in Poland does not create quotes in Norman: the proforma invoice takes their place.

Proforma invoices

A proforma invoice (faktura pro forma) asks your client to pay before you issue the invoice. It carries a due date, your payment details and a QR code for paying in a banking app. It is not a VAT invoice: Norman prints "This document is not a VAT invoice." on it.

1. Open Invoices, click Create and choose Proforma invoice.
2. Fill in the client, the lines and the Due date as on an invoice. Proforma invoices have their own numbering, PF-2026-0001 by default.
3. Save the proforma invoice or email it to your client. Emailing a proforma invoice is free and does not count towards the invoice email limit.
4. When the client pays into an account connected to Norman or imported from a CSV file, Norman matches the payment to the proforma invoice. Record a payment received another way with Mark as paid. Norman then shows Payment received. Issue the invoice.
5. Click Issue the invoice. Norman creates an invoice with the proforma's lines and adds "As per proforma invoice" with its number and date. The proforma invoice becomes Invoiced.

When you mark the invoice as paid, Norman moves the proforma's payment to it, so the same payment is not counted twice.

A proforma invoice goes neither to KSeF nor into the JPK_V7, and it has no effect on the KPiR or PIT. Only the invoice issued from it goes to KSeF and into your records.

Payment before delivery

If the client paid the proforma invoice before you delivered the goods or performed the service, that payment is an advance:

• the VAT on the advance is due for the month you received it (VAT Act, art. 19a(8)),
• an advance invoice (faktura zaliczkowa) must be issued in KSeF by the 15th day of the month after the month you received the advance (VAT Act, art. 106b(1)(4) and art. 106i(2)).

Norman does not issue advance invoices yet, and the notice on a paid proforma invoice reminds you of that. Issue the advance invoice in the KSeF taxpayer app (Aplikacja Podatnika KSeF).

In a JDG, an advance towards a delivery in a later period is not PIT revenue yet (PIT Act, art. 14(3)(1)). The revenue is the sale on the invoice, and Norman counts it once.

Delivery notes

A delivery note (dokument WZ) confirms that goods were handed over. Open Invoices, click Create and choose Delivery note. Delivery notes have their own numbering, WZ-2026-0001 by default. A delivery note goes neither to KSeF nor into the JPK_V7.

Recurring invoices

A recurring invoice suits regular sales, such as a monthly service for the same client.

1. Prepare the invoice as usual: client, lines, VAT rates.
2. In the last step, tick Repeat automatically.
3. Set Repeats and the Interval, for example every month.
4. In Each invoice bills, choose The past period or The coming period.
5. In Ends, choose Never, On a date or After a number.
6. Save.

Norman shows the dates of the next invoices. In the invoice texts you can use fields that each invoice fills in with its own period. Each invoice gets the next number when it is made, and its due date counts from its own date.

Each invoice made from a recurring invoice is an ordinary invoice: it goes to KSeF and into the JPK_V7 for its period. If Norman also emails it, the email goes out after KSeF accepts the invoice, with the KSeF number in the PDF.

Recurring invoices are part of the paid plans.

See also Issuing invoices in Norman and Payment reminders.

Sources: VAT Act, art. 19a, 106b and 106i, PIT Act, art. 14.