E-invoices as a new solution in the Polish law

The Polish government has published the draft of an amendment to the Polish VAT Act that introduces “e-invoices”.

The proposal of new regulations includes introduction of structured invoices (e-invoices) as a new type of invoices which, alongside the paper invoices and electronic invoices, will be applicable for VAT taxable transactions in Poland. A structured invoice will mean an invoice issued via the National e-Invoice System (NeIS) in accordance with an official scheme.

E-invoices would be issued by taxable persons using their own accounting software and then submitted to NeIS via an API. On behalf of the taxpayer, the right to issue or access such invoices will be introduced e.g. for an accounting office or an authorised person. The use of e-invoices will require the acceptance of the purchaser.

After sending the invoice, the NeIS will assign a number identifying the invoice in the system with the date and time stamp. The invoice identification number will be only systemic and – as indicated by the Ministry of Finance – it should not be equated with the number included in the invoice assigned by the seller according to the Polish VAT Act. The day of assigning an invoice structured identifying number will be both the date of its issuance by the seller and also the receipt by the purchaser. Structured invoices submitted to NeIS will be available to customers/purchasers via NeIS and stored in the system for the next 10 years.

The Ministry of Finance assures that the e-invoices will be beneficial for taxpayers. It is due to the fact that storage in the databases of the Ministry of Finance will ensure greater security and allow the taxpayer to be sure that the invoice has reached the contractor.

To encourage the taxpayers to implement the new solution in their business, the proposed law offers a number of facilitating provisions, for example:

• VAT refund time reduced from 60 to 40 days (subject to conditions, including use of structured invoices only);
• No need to hold documentation proving that there is an agreement with the supplier on conditions for taxable amount reduction (adjustments);
• No duty to send JPK_FA on request (SAF-T for particular invoices) with respect to structured invoices.

The changes are expected to enter into force on 1 October 2021.

At first, the use of e-invoices would be optional. However, according to the proposed law, it will become mandatory for all taxpayers starting from 2023. It might be challenging, especially from the perspective of foreign entities to adjust their invoicing system for the purposes of conducting business in Poland. The proposed law was already the subject of the public consultations process. As a result of these consultations, some doubts of taxpayers were identified, e.g. in respect of cross-border transactions.

The draft is currently undergoing the intra-cabinet approval process.

As there is not much time for the planned introduction, it is expected that the final scope of changes will be established in the near future.

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