Proposed changes in connection with KSeF include changes to income taxes
The Ministry of Finance has proposed some modifications to income taxes - PIT, CIT and lump sum - in the published draft legal changes in connection with the fine-tuning of the KSeF. The changes were analysed by Anna Rejman of Thedy & Partners.
- The proposed changes to personal and corporate income tax relate to deductible expenses in Article 22r of the Personal Income Tax Act and Article 15f of the Corporate Income Tax Act, respectively. Under the proposals, taxpayers who wish to document a specific tax expense with an invoice will be able to do so if the invoice meets the conditions indicated in the proposed regulations. Pursuant to the proposed amendments, taxpayers will not be able to recognise as tax deductible costs the costs documented by invoices that fulfil jointly the following conditions:
1. they do not contain the VAT identification number of an active taxpayer (registered for VAT purposes) or the taxpayer identification number NIP (others), if the provisions of the VAT Act require such a number on the invoice; and
2. have not been issued in the KSeF or have not been sent to the KSeF in the manner prescribed for the offline mode, despite the fact that this obligation resulted from the provisions of the VAT Act.
Costs will not be able to be evidenced by invoices that have been issued electronically according to the e-invoice template (outside KSeF) and have not been uploaded to KSeF and do not have a KSeF identification number in case the system is unavailable or when, for reasons attributable to the taxpayer, it is not possible for the taxpayer to issue an invoice in KSeF. The condition referred to above will not have to be met by the taxpayer if there is a KSeF failure. At the same time, there will only be a restriction introduced on recognising as tax deductible costs the costs documented by an invoice that was not issued in the form prescribed by law. The proposed regulations also provide for a catalogue of cases in which costs may be documented with an invoice without the PIT or CIT taxpayer’s TIN (i.e. with another entity’s TIN) and cases in which costs may be documented with an invoice issued outside the KSeF. - There are also to be changes to the Act on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons. These changes are analogous to those introduced in the Accounting Act (Article 73a), which are related to the introduction of the obligatory KSeF. Taxpayers paying lump-sum tax on registered incomes will not be obliged to keep invoices that are kept in the KSeF at the place of business or, if the business is conducted in the form of a company, at the place indicated by the taxpayer or taxpayers – as their registered office, or at an accounting office entrusted with keeping income records. It has also been proposed to make changes, with regard to the storage of invoices by taxpayers taxed in the form of a tax card. In the current legal state, Article 24(1) of the Act on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons imposes an obligation on taxpayers taxed in the form of a tax card to store copies of invoices issued on request. This obligation will not apply to invoices stored in KSeF.