Poland: Voluntary e-invoice as of 1 January 2022

A new type of transaction evidence has been introduced to the Polish VAT regulations, i.e. structured invoices (colloquially called e-invoices). The law underlying this new type of document was signed by the President on 15 November 2021. Structured invoices came into force on 1 January 2022. Accordingly, as of that day, taxable persons will be able to use structured invoices in addition to paper invoices and electronic invoices to document their transactions.

A structured invoice is an invoice issued by a taxable person via the National e-Invoicing System (KSeF) with a unique ID number assigned. KSeF is an ICT system which, among other things, is to be used to issue and receive structured invoices and which will store them for 10 years.

Structured invoices will be issued electronically by taxable persons using their financial accounting software in accordance with an official schema and sent to KSeF via an API to be provided by the Finance Ministry. They will apply in all kinds of transactions in both domestic and cross-border settings. An invoice issued in KSeF (i.e. having its unique KSeF number assigned) may not be withdrawn, edited or removed and any such revisions must be conducted via a correcting invoice.

The use of structured invoices will require the purchaser’s consent. However, if the purchaser does not agree to receive structured invoices, the taxable person can still issue structured invoices using KSeF but they are obliged to provide the purchaser with these invoices in a way that was previously established with the purchaser.

It is worth mentioning that access to KSeF may be authorised using a trusted profile, a qualified signature, a qualified signature without NIP/PESEL attribute but with a different authentication method (e.g. fingerprint), a qualified seal, or a token. For the time being, it will not be possible to have access to KSeF using foreign e-signatures, however there are plans to change that.

Incentives are provided for taxpayers to propagate the use of structured invoicing such as:

• the right to a 40-day tax refund period, subject to further conditions, with one of them being that only structured invoices will be issued,
• deduction of output VAT resulting from the correction invoice in the month of invoice issuance as an exception from the general rule applying for the seller,
• if the purchaser accepts to receive structured invoices via KSeF, the purchaser is entitled to adjust input VAT in the month of receipt of the correcting invoice.
   

The Finance Ministry’s website features a template for a logical schema for e-invoices (FA_VAT) to help businesses to adjust their financial accounting systems to comply with the new requirements. In addition to properly implementing the FA_VAT schema in their accounting and finance software, businesses must ensure that they are prepared for interfacing with the KSeF system and, most importantly, that all data and information sent or received remain safe.

While initially the new scheme will be voluntary, the Finance Ministry is planning to make it obligatory for all taxable persons as of 2023. However, there is no official project for the amendment of the Polish VAT Act implementing obligatory e-invoices from 2023.

Read the WTS Global VAT Newsletter here.