The Polish President has signed an amendment to the VAT Act aimed at introducing mandatory electronic invoicing, the President’s Office said.
The main objective of the submitted law is to introduce mandatory electronic invoicing, which, according to the Council of Ministers, is expected to contribute to better combating VAT fraud and VAT evasion, it was announced.
The changes introduced by the law consist in:
– establishing the principle according to which a taxpayer of goods and services tax is obliged to issue a structured invoice using the National System of e-Invoices, subject to maintaining the principle of issuing an electronic invoice or an invoice in paper form:
– by a taxable person with neither an established place of business nor a fixed place of business in the territory of the country (he will, however, be able to issue structured invoices),
– by a taxable person who has neither established his business establishment nor has a fixed establishment in the territory of the country but this fixed establishment does not intervene in the supply of goods or services for which the invoice is issued (he will, however, be able to issue structured invoices),
– by a taxable person making use of the special schemes,
– to a purchaser of goods or services who is a non-business natural person,
– for duly documented supplies of goods or services, as defined in a regulation issued by the minister responsible for public finance
– introduction of the rule that the VAT RR invoice and VAT RR CORRECT invoice can be issued using the National e-Invoice System only with the consent of the flat rate farmer;
– the reduction of the basic time limit for refunding to the taxpayer the excess of input tax over output tax from 60 to 40 days;
– establishing the principle of exclusive electronic handling of Binding Rate Information, Binding Excise Information, Binding Tariff Information and Binding Origin Information.
The law provides for the possibility for taxpayers obliged to issue structured invoices to issue electronic invoices or invoices in paper form between 1 July 2024 and 31 December 2024, if:
a) their sales are exempt from tax or they carry out only exempt activities,
b) carry out activities which are documented by simplified invoices,
c) they perform activities documented with invoices issued using cash registers.
The Act enters into force on 1 July 2024, with the exception of provisions that enter into force on a different date.
Source: ISBnews
