The government has accepted e-invoices
The Council of Ministers has approved a draft amendment to the VAT Act, which will implement the National System of e-Invoices (KSeF) into the Polish legal order. The draft will now be proceeded through the Parliament.
As already reported, initially e-invoices will be voluntary, which means that it will be one of the forms of documenting sales. From 2023, all entrepreneurs will have to switch to the KSeF system.
– To implement the system, the Ministry of Finance has also made available a working version of the logical structure of the e-invoice, so that entrepreneurs can get acquainted with the solution well in advance. It is worth mentioning that the Ministry of Finance wants to encourage as many companies as possible to switch to the new invoicing model. For example, taxpayers who choose it, will receive a VAT refund within 40 days. Normally it is 60 days. Moreover, e-invoices will be stored in the ministerial system, which is supposed to guarantee safety – an invoice will not be lost or destroyed. The entrepreneur will not have to store invoices, as this will be the duty of the administration. Documents will be archived by the administration for 10 years. It should also be added that a taxpayer who switches to the new e-invoicing system will be exempt from sending JPK for invoices (JPK_FA). This data will be available for the tax office – explains Andrzej Kapczuk, tax advisor, partner in Thedy & Partners.