PEPPOL Access Points are e-invoicing solution providers who offer services fully compliant with the PEPPOL Network requirements. If a company is a certified PEPPOL Access Point, all clients can exchange their electronic documents with other participants of the network. In practice, a supplier using an Access Point sends documents to the recipient. The Access Point, responsible for correct document transmission, is obliged to ensure compliance with the PEPPOL specifications. The document is sent to the recipient’s Access Point in charge of document translation for its client. Both buyers and suppliers are free to choose their Access Point provider.
Structured e-invoices contain core system elements that are compliant with legal regulations of different countries. Those elements are essential for enabling full interoperability during cross-border business operations.
PLATFORMS THAT IMPLEMENT THE E-INVOICING OBLIGATION IN B2G IN THE EU – DIRECTIVE 2014/55/EU
In Europe, the milestone made towards electronic invoicing is April 18, 2019, was the deadline for EU member states to implement Directive 2014/55/EU. As of this date, government entities are required, at least in the area of public procurement, to be ready to receive structured electronic invoices from their suppliers.
Instead of a restrictive or uncomfortable dictate imposed by a European central authority, public and private organizations of all sizes are finding that Peppol provides greater security, reduced costs and fewer manual processing errors.
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).