Necessary elements to be included in electronic record for taxpayers in Poland

One of the most important issues of this draft Act is that the new type of recording of the sales data concerning the tax-free system by using the electronic tool made available by the Ministry platform will give a clear, precise, and effective method for a complete registering of the sales and refunds made on the base of the tax-free documentation.

The draft Act proposed by the Minister of Finance specifies the elements that should be included in the electronic record which shall be kept by the taxpayer in the electronic tax-free system located on the Tax and Customs Electronic Platform of the Ministry.

The main purpose of the published draft act is to implement the authorization contained in the VAT Act in connection with the introduced solutions regarding the travel tax refund system (a tax-free mechanism).

 The data which will the seller insert in the electronic register is data related to realized sales of goods made by the foreign customer, which are included in the tax-free documents issued in the tax-free system and information related to the refund, VAT amount given to the customer.

 Ministry defines that the new type of recording of the sales data concerning the tax-free system by using the electronic tool made available by the Ministry platform will give a clear, precise, and effective method for a complete registering of the sales and refunds made on the base of the tax-free documentation.

The regulation should enter into force on 1st January 2022.