In this episode, we talked about e-Invoice implementation in Poland with Key Account Manager Tuğçe Özgün and R&D Project Manager Ayça Çetin. We tried to discuss everything there is to know about Poland’s e-Invoicing implementation.
1. Will B2B e-Invoicing become mandatory in Poland in 2024?
The Polish tax authority gradually began to implement e-Invoicing in 2020-21. The process is divided into three phases: the testing phase, the voluntary phase, and the mandatory phase.
The integration process started with the launch of the test system. This has been available since October 2021 for companies that would like to volunteer to test the new CTC system.
Then, starting from January 2022, some taxpayers can voluntarily submit electronic invoices via the KSeF portal. The tax authority has announced benefits to encourage taxpayers to participate.
The final mandatory phase has been postponed several times. According to the latest draft law, the final deadline is July 2024 for business-to-business (B2B) transactions.
2. Who is under obligation for e-Invoicing in 2024 in Poland?
B2B e-Invoicing is mandatory for all taxpayers that are VAT registered in Poland, including for inter-community and cross-border transactions. This means that, for some taxpayers with have already started using this system, and the main process will start in July 2024. Companies should start preparing for it, so as not to be late.
3. What kind of benefits are there for the taxpayers who are involved in the voluntary period?
The Polish government is trying to encourage taxpayers to integrate with the national e-Invoicing system before the obligation starts by offering them a range of benefits. These include:
- Faster VAT refunds: taxpayers will receive VAT refunds in 40 days instead of 60.
- Easier and faster correction of invoices.
- Taxpayers will not have to issue duplicate invoices because e-Invoices in the portal will not get lost or destroyed, they will always be available to the issuer and recipient of the invoice. Generated electronic fiscal documents will be stored in the portal for 10 years.
- Tax and reporting obligations will be significantly simplified. For example, when all invoices are available in the system, there will be no need to report them in the JPK_VAT report.
With the uniform invoice structure that was planned, the accounting data will be converted to digital, and it will be easier to create, send and receive the invoice in electronic format. In this direction, the process, which will be accessible, faster, and more efficient.
4. What are the main changes that are now talking about before final legislation releases? (One of the most common questions.)
The implementation deadline has been postponed from January to July 2024. Invoices from cash registers can be issued in their current form until December 31, 2024. The receipt with the NIP number will be recognized as a simplified invoice until December 31, 2024. Consumer invoices (B2C) will not be covered by KSeF. Invoices issued under the OSS and IOSS procedures will also be excluded from KSeF. In the event of a failure on the part of the taxpayer, it is possible to issue invoices offline outside the KSeF.
5. What is the format and technical requirements of the electronic invoices going to be?
The required format is XML, and you can find the sample files on the official website. One important thing that we want to specifically mention is the KSeF number. This number is assigned by the tax authority as a form of validation. Taxpayers can issue invoices both in their ERP system or through free tools. The invoice serial number is different from KSeF number, and shows that the generated invoice is semantically correct and approved by the government. Both the seller and the buyer can track their invoice using the KSeF number. Also, corrected invoices must contain a reference KSeF invoice number.
6. Is it mandatory to sign the invoice before sending it to the government? If so, what is the format of the signature? If not, how will the submission be made?
Issued e-Invoices do not need to be signed before being sent to the portal. To send an invoice to the portal, it is necessary to perform authentication in the system.
Authentication can be done using any of these four methods:
– Digital signature
– Trusted signature
– Digital seal
– Authorization token
After confirmation, issuing invoices and sending them to KSeF will no longer require signing invoices each time. This process is similar to the Serbian e-Invoice system.
7. What are the main ways of generating, transmitting, and receiving electronic invoices according to the new regulation?
There are several ways to proceed. First, taxpayers can use free tools provided by the tax authorities. This method is suitable for companies that have a small volume of invoices. The second method is submitting via commercial software solutions such as ours. SNI’s e-invoicing solution converts taxpayers’ invoices to the required format and sends them to the tax authority. However, validation is done in the KSeF portal. For incoming invoices, only the downloading option is available. Both seller and buyer have access to the KSeF portal and can download it easily.
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