A draft concerning e-Invoices structure has been published
Apart from the draft amendment to the VAT Act regulating the issue of e-invoices, also the draft e-invoices structure has been published on the official website. Entrepreneurs are to gain this option from the beginning of 2022.
– From 1 January next year, taxpayers will be able to issue structured e-invoices within the National System of e-Invoices (KSeF). It follows from the draft law that e-Invoices issued by means of KSeF will function in economic circulation on an equal footing with current paper and electronic invoices. Entrepreneurs will be able, but not obliged, to use this option for documenting transactions, explains Andrzej Kapczuk, tax adviser, partner at Thedy & Partners.
The Ministry of Finance wants to give time to companies to adjust their systems to the possibility of issuing e-invoices, so it made available a draft version of the logical structure of the e-invoice (FA_VAT). It has been developed taking into account comments made during tax consultations with entrepreneurs. The structure is also available in English, should companies wish to use foreign suppliers.