From 1 January 2022 Polish entrepreneurs can use e-Faktura. This is one from acceptable forms of documenting sales alongside paper invoices and already in operation in the business, electronic invoices.
Among other things, the process of issuing and receiving invoices is changed, simplified and improved invoicing provisions. Entrepreneurs will be able to use the service of storing and archiving invoices. The national e-Faktur system makes it possible to address irregularities in the area of taxation more effectively, not only in the areas of VAT, excise duty, but also in income taxes. The use of e-Faktur will be voluntary. In 2023 the introduction of universal electronic invoicing in Poland is planned.
Tax payers 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. Importantly, the taxpayer issuing invoices in KSeF will not have to send the structure of the Single Control File for invoices (JPK FA) at the request of tax authorities. This data will be available to the tax authorities in the KSeF and therefore no additional transmission would be justified.
- For years we have been implementing further digitalisation processes and in most cases it can be concluded that they ultimately improve work, provided that they are introduced gradually and after user tests – comments Rafał Dąbrowski, lawyer, tax advisor Russell Bedford Poland. – After the paper invoice and electronic invoice, e-invoicing is another sales document, which ultimately from 1 January 2023 to become the only recognised form of settlement between entities. The Ministry encourages the use of this right now, with entrepreneurs who implement it being able to reduce the VAT reimbursement deadline by 20 days. Users of the National e-Faktur System (KSeF) will be reimbursed after 40, not after 60 days. It is also important that the invoice is already permanent in the system, which will exclude the need for duplicates. This solution can become a means of effectively moving away from paper-based documents and giving one, a coherent accounting system. At the same time, it should be pointed out that adequate data security must be a prerequisite for the implementation of this solution, which may unfortunately be a problem, as the law has still not been developed. A vital basis is the efficient access to the system, which has been different in the past. Tax collectors remember times of system overload or failure when generating JPK files. It can also be noted that smaller companies may have problems with KSeF, because we still receive signals that many of them have problems with the implementation of e.g. online cash. Another condition for the system to work well is that the market adapts to its requirements – especially e-invoice software. A scheme is needed which must take into account a number of points, such as the possibility of additional invoices being sent in an agreed manner with the counterparty.
More information about e-facture on the site gov.pl/finance. An e-Fakture logical structure design is available on the ePUAP platform, more about this on the website podatki.gov.pl in the explanation tab.
On 30 December 2021 a Regulation on the use of the National e-Faktur System has been published.