The Polish Ministry of Finance has released a draft act about the national e-Invoicing system. The public consultation will complete on the 23th of December. Voluntary phase is continuing between 2022-2024. To encourage taxpayers to join issuing and transmitting e-invoices, the tax authority had also announced some benefits such as reducing VAT refund period, exclusion of JPK_FA and JPK_VAT RR files from reporting at the request of tax authorities, no need to issue duplicate invoices, standardization of the document and archiving in KSeF. The deadline of the implementation of e-Invoice is April 2023 to January 2024.
Below you can see some of the issues mentioned in the Draft Act;
- Regulation covers the taxpayers who have registered office/permanent place of activity in the territory of PL.
- A receipt with NIP tax identification number up to PLN 450 will not be considered as an e-invoice.
- In case of KSeF failure; taxpayers will issue in this period and send it to the portal within 7 days from the end of the failure with filled field P_1 date of invoice issue.
- In the case of Unavailability of KSeF announced earlier with a message and taxpayers have to be prepared.
- Receiving e-Invoices does not require the acceptance of the recipient of this invoice. Entities obliged to apply the KSeF will issue and receive e-Invoices only using KSeF. It can be picked up by the buyer at any time.
- If the structured invoice is used outside of the National System, taxpayers are obliged to mark e-Invoices with verification code in visualization. To show that data is correct.(For visualized invoice e.g. pdf or paper format)
- The e-Invoice should be marked with a verification code in the form of a QR code each time after visualizing it in commercial or free programs tools provided by the Ministry of Finance. QR code can be scanned by mobile device and reached out the original data from KSeF
Issuing invoices using cash registers in a traditional way, which means that these invoices will function outside KSeF. After January 1, 2025 these invoices will not be considered invoices.