What is the Central Register of Invoices and the National e-Invoice System
Poland as the fourth country of the EU countries decided to introduce the Central Invoice Register as another mechanism to prevent fraud against VAT. The Central Invoice Register is also known as the Central Invoice Database or the National e-Invoice System. It is a system that brings together all the invoices issued by entrepreneurs. It was established in order to tighten the tax system and prevent tax fraud. The Polish National e-Invoice System began its operation on 1 January 2022 under the Act of 29 October 2021 amending the Act on Value-added Tax and certain other acts (Journal of Laws of 2021, item 2076). The National e-Invoice System (NeIS) allows structured invoices to be issued and made available. On the basis of Art. 106nb of the Act on Value-added Tax of 11 March 2004, NeIS can be used by taxpayers, entities indicated by the taxpayer (e.g. an accounting office), enforcement bodies specified in the Act on Enforcement Proceedings in Administration of 17 June 1966 and court bailiffs performing enforcement actions within the meaning of the provisions of the Code of Civil Procedure in cases indicated in Art.106c of the VAT Act, natural persons indicated by such entities, natural persons indicated in the notice on granting or withdrawing the right to use the National e-Invoice System to whom the taxpayer or entities referred to in Art. 106c of the VAT Act have granted the right to use this system, entities other than listed, indicated by natural persons using the National System for e-Invoices, if the right to indicate another entity results from the rights granted to such natural persons.
In January 2022 there have entered into force the provisions of the Polish law on special rules for the remuneration of persons performing tasks in the field of cyber security, which, among other things, provide for the creation of the Polish Cyber Security Fund, which will be used to finance salary supplements for persons engaged in cyber security.
HIGHER EARNINGS OF SPECIALISTS WORKING FOR MAJOR OFFICES IN POLAND
ICT benefit, which is a salary or emoluments allowance, is to be provided to persons performing tasks in a national level CSIRT; in cybersecurity authorities; persons who serve the Plenipotentiary for Cyber-security, as well as persons who perform tasks related to ensuring cyber-security in, among others, the Internal Security Agency, the Foreign Intelligence Agency, the Central Anti-Corruption Bureau, organizational units subordinate to the Prime Minister or to ministers, the Chancellery of the Prime Minister or in offices serving ministers, the Police or the State Protection Service.
The amount of remuneration for the work, including the ICT benefit, cannot exceed twenty-one times the base amount for members of the civil service corps specified in the Budget.
As for service procedure of documents in Poland until present, the common form was a paper letter that had to be sent with an acknowledgement of receipt. The changes introduced by the 2019-2021 amendments to the Polish administrative procedure, particularly the 2021 amendment on electronic service, are intended to effectively change the way parties are informed about the stages in the procedure. The changes move correspondence with government entities to an electronic level. From 5 October 2021, there have entered into force the changes which concern, among others, the principle of written documents (Article 14 of the Code of Administrative Procedure), provisions on the power of attorney (Article 33 of the Polish Code of Administrative Procedure ), time limits (Article 35 of the Polish Code of Administrative Procedure), reminders (Article 37 of the Code of Administrative Procedure), service (Articles 39-49 of the Code of Administrative Procedure), summons (Articles 50, 54 of the Code of Administrative Procedure), time limits (Article 57), or commencement of proceedings (Articles 61, 63 of the Code of Administrative Procedure).
On 5 October 2020 the EU’s law enforcement agency, Europol has published a new report – The Internet Organised Crime Threat Assessment (IOCTA) 2020. The report includes information about the latest developments with regard to cross-cutting crime facilitation. It also treats about the challenges related to criminal investigations, cyber-dependent crime, online child sexual exploitation, payment fraud and criminal abuse via the dark web.
The report shows that technological developments make it easier to commit cybercrime. Many modern financial instruments such as cryptocurrencies, for example, make it possible to pay for various forms of crime online. Recently the key trend seems to be sim-swapping.
What is sim-swapping?
Sim-swapping is a cybercrime. This is a type of account takeover fraud that generally targets a weakness in two-factor authentication and two-step verification in which the second factor or step is a text message (SMS) or call placed to a mobile telephone.
What is e-cigarette? Legal definition by describing the functionality of the device
In accordance with the Polish Act of 22 July 2016 amending the Polish Act on Health Protection from the Effects of Tobacco and Tobacco Products, electronical cigarette is a device that can be used to ingest nicotine-containing vapor via a mouthpiece, or all components of that device, including cartridges, tanks and devices without a cartridge or tank. Electronic cigarettes may be disposable or refillable with a refillable cartridge or tank or rechargeable with a disposable cartridge.onet
The amended definition of “tobacco product” in Art. 2(48) of the Act, however, does not allow for an electronic cigarette to be considered a tobacco product. In the current wording of the Act, a tobacco product is a product intended for consumption by consumers and composed, even in part, of tobacco, including genetically modified tobacco. Importantly, the definition of ‘tobacco’ in Art. 2(36) of the Act unambiguously defines it as leaves or other natural parts of plants, excluding from the scope of this concept extracts used in e-cigarettes.
E-cigarettes cannot be classified as tobacco products within the meaning of Art. 2 (48) and should therefore be referred to as other regulated products. This position is reflected in the provisions of the act in question, which in many provisions clearly distinguish tobacco products from electronic cigarettes, while introducing similar restrictions on marketing or use of both types of products.
