There are already several e-tax obligations in place in Poland, including SAF-T (JPK_V7 in particular), the ‘White List’ (Biała Lista), and electronic financial statements. Yet another one is coming into force in 2022 as Poland introduces structured e-Invoicing. Initially, electronic invoicing will be voluntary in 2022, but it will expected to be mandatory at earliest July 2024.
The European Commission has approved Poland’s implementation of mandatory B2B e-invoicing from the third quarter of 2024.
We have gathered the top-five questions from our clients and related webinar participants.
e-Invoicing in Poland
The Polish Tax Authority wants to switch SAF-T reporting to e-invoicing. There will be a voluntary period from January 2022 to July 2024, participation in which does offer some benefits for taxpayers. The mandate will become effective and obligatory in July 2024.
During the mandate’s preparation, we received frequently asked questions from clients and webinar attendees regarding the new regulation. Let’s cover them below.
- When e-Invoicing becomes mandatory, will SAF-T reporting still be used?
No, KSeF wants to switch SAF-T reporting to e-invoicing. But there is not a specific time for switching.
- Will there be a digital signature for the invoices, and what is the format?
Yes. The electronic signature is going to be mandatory for the taxpayers. The format will be XML.
- What is the date that e-Invoicing will become mandatory?
For taxpayers, the mandate will become effective at July 2024, but there will be a voluntary period from January 2022 to July 2024.
- What kind of benefits are there for the taxpayers who are involved in the voluntary period?
There are some benefits for taxpayers who are volunteering. These include,
- VAT return days reduced to 20 days.
- Companies will be exempt from the JPK_FA structure.
- Will there be an archiving period for the invoices?
Yes. Taxpayers should archive their invoices for 10 years at the KSeF Portal.
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