On 9 December 2013 in the Official Journal of the Laws published a regulation of the Minister of Finance dated 3 December 2013 on the issue of invoices (Journal of Laws, item 1485).
The Implementing Regulation is closely related to the revision of the rules on invoicing, specifically Article 106o-106q VAT Act and specify:
- • cases where invoices may contain more narrow data than in the VAT Act (Article 106e) and the scope of these data,
- • other than those specified in Article 31a(1) VAT Act the method of conversion of the amounts in foreign currency invoices used to determine the tax base, and
- • later than specified in Article 106i VAT Act time limits for issuing invoices.
The possibility of placing on the invoice a narrower range of data concerns invoices documenting the supply of goods or the provision of exempt services, as well as documenting the passage by toll motorway or distance journeys not less than 50 km, issued in the form of a one-off ticket by taxable persons entitled to provide services in respect of the carriage of persons by normal rail, rolling stock, seagoing ships, inland waterways and coastal waterways, ferry, aircraft and helicopters, and the provision of air traffic control and surveillance services for which route charges are levied, with the exception of services taxed at a rate of tax of 0%.
Furthermore, in the explanatory memorandum to the new Regulation, the Minister of Finance explained that, in addition to mandatory data, each invoice may also contain other information, as the rules on the issue of invoices for the purposes of the goods and services tax do not prevent additional data from being included in the invoice if they do not render the mandatory data inaccurate.
The methods of other conversion of the amounts shown in foreign currency invoices are set out in Chapter 3 Regulation and concern the provision of air traffic control and surveillance services and access to mass events within the meaning of the Act of 20 March 2009 The safety of mass events.
In the case of air traffic control and surveillance services for which en route charges are charged, the invoice should be issued no later than 28. the day of the month following the month in which the service was carried out.
The Regulation will enter into force 1 January 2014.