On August 2, 2021, Poland submitted to the European Commission an application for a derogation pursuant to Art. 395 of Council Directive 2006/112/EC on the common system of value added tax to authorize the application of a measure derogating from Art. 218 and 232 of that directive.
On 30 March 2022 the European Commission, based on the application, prepared and submitted to the EU Council a draft derogation decision authorizing Poland to implement the mandatory electronic invoicing system.
The Polish Ministry of Finance is working on the business and legal concept of the target National System of Electronic Invoicing. The assumption is the fullest possible use of the potential of electronic invoicing within the scope of consent granted to Poland by the EU institutions.
The National System of Electronic Invoicing is the next stage of digitization of administration services and the digital transformation of Poland. Ultimately, the National System of Electronic Invoicing is to become one of the most technologically advanced tools in Europe in the field of information exchange on economic events.
The Polish National System of e-Invoices is the next stage of implementing innovative e-administration services, facilitating settlements between companies and ensuring their accounting security. Such activities are crucial for even faster and more effective identification of tax fraud, especially VAT carousels. From January 1, 2022, Polish entrepreneurs can use National System of Electronic Invoicing on a voluntary basis.
Thanks to the approval of the European Commission, after the expected approval by the EU Council (which should take place within a few weeks), the Polish Ministry of Finance will implement universal electronic invoicing in Poland, giving businesses the right time to adapt to the new solutions.
From January 1, 2022, taxpayers can issue structured invoices (e-invoices) using the National System of e-Invoices. Issuing structured invoices in the electronic system is voluntary, available on a par with the existing forms of invoicing – in electronic and paper form.
The National System of Electronic Invoicing means a change in the process of issuing and receiving invoices. Structured invoices are prepared in accordance with the invoice template developed by the Polish Ministry of Finance in local financial and accounting programs for entrepreneurs. After it is issued, the invoice is sent from the financial and accounting system via an interface (API) to the central base of the Ministry of Finance and then it is available in this system and can be downloaded by the contractor.
E-invoice = a number of benefits for entrepreneurs:
1) Cost reduction – invoices are stored and archived in the National System of Electronic Invoices for 10 years, there is no need to store invoices in separate IT systems of entrepreneurs;
2) Improving business transactions – introducing one invoice standard: replacing paper and electronic documents with digital data = digitization and automation of the circulation of invoices between taxpayers and the accounting of invoices with taxpayers;
3) Increasing the speed of data exchange in contacts between contractors and mutual settlements – the issued invoice will be made available to the recipient practically in real time, which will affect the automation of accounting processes;
4) No duplicate invoices – it is not possible to lose or destroy an invoice;
5) Insight into the invoice circulation path – certainty that it has reached the contractor, constant availability of the contractor to invoices in the National System of Electronic Invoices;
6) Increasing the tax security of buyers of goods or services;
7) One fixed invoice format with the data arranged in the order specified in the invoice template – reducing mistakes in manual data entry and saving time for company employees;
8) Issuing structured invoices entitles the taxpayer to refund VAT in a 1/3 shortened period – from 60 to 40 days.
9) The entrepreneur issuing invoices in the National System of Electronic Invoices does not have to send, at the request of the tax authorities, the structure of the Uniform Control File for Invoices (JPK_FA). These data are automatically available to the administration in the electronic system.
Gaining access to the National System of Electronic Invoices and issuing structured invoices takes place after the entities are authenticated by means of a qualified electronic signature, a qualified electronic signature or a Trusted Signature – directly in the electronic system. This ensures the security of business transactions.
KIELTYKA GLADKOWSKI KG LEGAL is actively involved in advising business entities in implementing the new electronic invoicing system, launching it in the enterprises, with a particular emphasis on all aspects of cybersecurity, data privacy, data protection, data flow and data storage in the electronic system, as well as helping entrepreneurs secure their liability for any incidents related with cyber-hacking or data leakage.