The analysis of the comments made under the interministerial arrangements and the public consultation for the draft amendment of the VAT Act implementing the KSeF has been completed.
Ministry of Finance wants to test a new solution with business from October 2021, so that as many companies benefit fully from e-invoice In 2022 This is an important demand for business, which needs to create a path of access and an appropriate preparatory period for the implementation of e-invoice.
Ministry of Finance also made available the e-invoice structure in English.
In the first phase e-invoice implementation, Polish entrepreneurs will use it voluntarily. It will work as one of the authorised forms of documentation of sales, in addition to paper invoices and current economic electronic invoices. In 2023 the use of e-invoices will become mandatory.
The implementation of e-invoice is another example of the digitisation of fiscal services. The project is already very interesting. As part of the public consultation, we have obtained 200 market reviews. During the consultation, entrepreneurs pointed out the need to create a suitable path for e-invoice testing. Business wants to be fully ready for e-invoice and needs time to implement and test the solution.
Therefore, the publication of a legal act in the Official Journal of the Laws is planned for 1 October 2021 To meet the expectations of the market, the Ministry of Finance wants together with business by 3 months to test this solution so that from January 2022 As many companies could fully benefit from e-invoice, after piloting was completed. The pilot will be available to all volunteers.
We remind you that e-invoice will be a standardized form of document, transparent and legible for all users. Its implementation will make Poland join the leading digital leaders implementing this modern e-service. Similar solutions offer three European Union countries: Spain, Portugal and Italy. The benefits of this solution:
Speed: taxpayers choosing e-invoice will receive a VAT refund by 1/3 faster – the refund period will shorten for them by 20 days, with 60 to 40.
Safety: the invoice will remain in the MF database and will never be destroyed or lost, it will not be necessary to issue duplicates.
Acceleration of turnover: through action through the ministry base, we will always be sure that the invoice went to the contractor.
Comfort: e-invoices will be issued according to a single pattern so that they are very easy to use.
Standardisation: Mutual settlements and accounting of invoices in FK systems will become much easier.
Implementation of e-invoices will bring two very positive effects on the Polish economy. After first it will make it much easier to account for trade between entrepreneurs. After second, It will speed up the detection of attempts to extort the tax, thereby increasing the safety of honest companies and further reducing the VAT gap.
SLIM VAT 2 and changes in invoicing
As part of the project legislative implementation of e-invoicing into the Polish legal system, and changes in invoicing as part of the package SLIM VAT 2. They concern:
- The absence of an obligation to indicate ‘DUPLIKAT’ when the original invoice is destroyed or lost;
- The absence of an obligation to indicate on the invoice the reason for the correction of the words ‘APPROVAL’ or ‘COMRECT’ or to indicate the reason for the correction;
Collective correction – will be possible to individual items from the invoice. It will be acceptable for the period in question to the taxpayer one the consignee, by means of a corrective invoice, of both the correction of invoices of individual supplies or services and the correction of all supplies or services;
The possibility of an earlier invoice – the amendment will allow taxpayers to issue invoices no earlier than 60. day (instead of current 30 days) before delivery of the goods or service, and 60. the day before receipt, before delivery of the goods or performance of the service, all or part of the payment.