Fiscal subject related
Content
As a reminder, these invoices have the form of a file in XML format, generated in accordance with the logical structure published by the Ministry of Finance—the so-called XSD scheme. An e-invoice is issued by sending it to the KSeF, which verifies its formal correctness and, after positive validation, assigns it a unique number.
To summarize, mandatory dates are:
- January 1, 2024, is the date of the entry into force of mandatory e-invoices.
- Transition period 01/01/2022 - 31/12/2023 - voluntary use of e-Invoicing, this period has been planned as a "test" period
- 1 January 2024 - mandatory e-Invoices also for foreign entities with a fixed place of business for VAT purposes in Poland - the obligation to exclusively use invoices in a structured form has been imposed on taxpayers with their registered office and permanent place of business in Poland.
From the fiscalization perspective, it is stated that it is expected that from 2025 the possibility of issuing invoices using cash registers would cease to be available. Moreover, cash register receipts bearing the buyer’s tax identification number up to PLN 450 would no longer be treated as invoices. Therefore, after January 1, 2025, these invoices will not be considered invoices.
Also, penalties will apply from July 1, 2024, for failures to comply with the new obligations: a fine of up to 100% of the amount of VAT shown on the invoice or a fine up to 18.7% of the total amount due shown on the invoice.
Other news from Poland
New document was uploaded: S4FiscalService for Poland
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Poland changes VAT rates as of April 1st, 2024.
The Polish Ministry of Finance announced on March 12, 2024, that the temporary zero VAT rate on basic food will not be extended after March 31, 2024. More precisely, the previous 5% VAT rate will apply to basic food products such as milk, eggs, vegetables, cereals, meat, and fish products from April 1, 2024. As a reminder, the reduced VAT rate on basic food products was valid on February 1, 2022.... Read more
Updates for e-invoicing in Poland
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New document was uploaded: S4F backoffice installer
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VAT changes for the beauty industry in Poland
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New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France. Read more
Track and trace system for tobacco products in Poland
The latest updates for the sale of tobacco products in Poland state that from May 20, 2024, all products containing tobacco will also be included in the special system of Track & Trace. So far, the EU System for Tracking the Movement and Origin of Tobacco Products (Track&Trace) has covered cigarettes and roll-your-own tobacco. From May 20, 2024, all other tobacco products (including cigars, cigari... Read more