Polish Ministry of Finance has recently published draft of the amendments to the Polish VAT Act relating to structured invoices. Since 1 January 2024 e-invoicing via system called KSeF will be obligatory in Poland.
Issuing structured invoices via KSeF will be obligatory only for these taxpayers who are established or have the fixed establishment in Poland. a
The foreign taxpayers only registered for VAT in Poland will be authorised to issue structured invoices via KSeF voluntary. If these taxpayers decide not to use KSeF all the settlements (i.e., issuance of invoices, sending invoices, booking invoices / correcting invoices) will be subject to the current rules.
In the draft of the regulation the Ministry of Finance also proposes to:
- reporting correcting invoices sent via KSeF in the VAT settlements according to the date when they are issued – both on the side of output and input tax, without the need to collect additional documentation,
- cancelling the obligation to issue an advance invoice if the taxpayer receives all or part of the payment for the supply in the same month in which he performed this supply. This change will not apply to cases where the deadline for issuing an invoice result from specific provisions.
- shorten the standard VAT refund period from 60 to 40 days,
- implement additional obligation to provide the number of invoices from KSeF in the transfer order in the case of payments between two Polish VAT taxpayers. This obligation is supposed to come into force on 1 July 2024.
The draft of the regulation is currently in public consultations that will last till 23 December 2022.
