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Warsaw embarks on e-invoice revolution

Poland’s Council of Ministers has adopted draft amendments to the VAT Act implementing the National System of e-Invoices (KSeF). The Ministry of Finance wants to test the new solution together with business, so that as many companies as possible can fully use e-invoices in 2022.

In the first phase of e-invoice implementation, entrepreneurs will use it voluntarily. It will act as one of the approved forms of sales documentation, next to paper invoices and electronic invoices already present in the economic circulation. In 2023, the use of e-invoices will become mandatory.

“The implementation of e-invoices is another example of digitization of tax services. It will bring two very positive effects for the Polish economy. First of all, it will significantly facilitate the settlement of trade between entrepreneurs. Secondly, it will accelerate the detection of tax fraud attempts, thus increasing the security of honest companies and will help to further reduce the VAT gap,” says Deputy Finance Minister Jan Sarnowski.

According to the Ministry of Finance, the market and entrepreneurs will benefit from implementing e-invoicing. “The e-invoice has many benefits for business. It is not only a faster VAT refund, but also the acceleration and standardization of the invoicing process, as postulated by entrepreneurs. In addition, it is the liquidation of many tax obligations, including in particular the need to store invoices by the taxpayer and make them available during the inspection, or sending at the request of the JPK_FA structure authorities,” Sarnowski added.

Taxpayers choosing an e-invoice will receive a VAT refund 33% faster – the refund period will be shortened for them by 20 days, from 60 to 40. The invoices will remain in the MF’s database and will not be damaged or lost, so there will be no need to issue duplicates. Thanks to the operation via the ministry’s database, entrepreneurs we will always be sure that the invoice has been received by the contractor. Also e-invoices will be issued according to one template so that they will be very easy to use. The mutual settlements and invoice booking in FK systems will become much easier.

The entrepreneur will face fewer obligations. The taxpayer will not have to store invoices issued in the FSC, as they will be kept by the administration for a period of 10 years, i.e. in principle during the period in which most tax liabilities expire. The taxpayer issuing invoices in the KSeF will not have to send the structure of the Standard Audit File for Invoices (JPK_FA) at the request of the tax authorities. These data will be available to tax authorities in the KSEF, and therefore their additional sending would not be justified.

As part of the project implementing the e-invoice into the Polish legal system, changes in invoicing are also being processed, which are part of the SLIM VAT 2 package. They concern:

• Lack of obligation to place the indication “Duplicate” when the original invoice is damaged or lost;

• No obligation to include the words “Correcting invoice” or “Correction” on the corrective invoice, or to indicate the reason for the correction;

• Collective corrections – will be possible for individual items from the invoice. This will be allowed by the taxpayer for a given period to one recipient, by means of a correcting invoice, both to correct invoices for individual supplies or services and to correct all supplies or services;

  • The possibility of an earlier invoice – the change will allow taxpayers to issue invoices no earlier than the 60th day (instead of the current 30 days) before the delivery of the goods or the performance of the service, and on the 60th day before the receipt, delivery of goods or services, in full or part of the payment.