Poland published a draft act amending the act on tax on goods and services

On August 4, 2021, on the website of the Government Legislation Center, a new version of the draft act amending the act on tax on goods and services and some other acts was published. It represents an introduction of the National System of e-Invoices (KSeF) and the possibility of issuing and receiving new types of invoices (i.e. structured invoices) through this system. Structured invoices will be present in addition to paper invoices and electronic invoices currently in business transactions. So, the taxpayer is free to decide whether hill we used structure invoice or not because for now, it will be the voluntary solution.

Importantly, at the previous legislative stage, it was announced that the date of entry into force of the provisions on structured invoices would be October 1, 2021. But, regarding this new draft law, the provisions would enter into force on January 1, 2022., and from that date, a structured invoice will be able to be used voluntarily by taxpayers. At this stage, the proposed regulations on structured invoices are optional, however, as it follows from the earlier announcements of the Ministry of Finance, the use of structured invoices will most likely be obligatory for taxpayers from 2023.

As a reminder, the National System of e-Invoices is intended to be a system for receiving and storing structured invoices. After entering the invoice data, it will assign a unique identification number to the document and verify the compliance of the data contained in such an invoice with the structured invoice template. Invoice is to be considered as issued and delivered on the day the system assigns an identification number to the document. Invoices are to be prepared directly in the taxpayer's financial and accounting programs and sent to the system through the use of appropriate APIs - in order to communicate with the National System of e-Invoices. For this purpose, it will be necessary for the taxpayer to authenticate himself in the system. After authentication in the system, the taxpayer will be able to view the issued and received structured invoices, and will also be able to send in XML format or convert any invoice or package of invoices to a PDF file.

The Ministry of Finance also had published a set of sample e-Invoices that illustrate how to fill in the structure in specific cases.

The most important provisions new version of the bill includes:

A new definition of a structured invoice: previously, it was stated structured invoice is a type of electronic invoice, but by the new draft law a structured invoice is an invoice issued using the National System of e-Invoices with an assigned number identifying this invoice in the KSEF.

When it is considered for a structured invoice to be issued? The new draft act defines that a structured invoice is considered to be issued on the day it is sent to the National e-Invoice System

The taxpayer will be able to reduce the tax base and the amount of VAT due already in the accounting period, in which the correcting invoice is issued in the form of a structure.

Acceptance of the recipient of a structured invoice, and what happens if there is no acceptance? Receiving a structured invoice requires the acceptance of the recipient using the National System of e-invoices. However, the legislator specified that in a situation where the recipient of a structured invoice does not consent to its receipt using the National System of e-invoice, the issuer will have the right to issue a structured invoice in the system, and the invoice issued in this way will be obliged to provide the recipient in another way depends on how seller have agreed with the buyer. (e.g.. by e-mail in electronic or paper form).

 Proforma invoice: it will also not be possible to issue pro forma invoices through this system.

 Corrective invoice: The taxpayer will be required to include on the corrective invoice in the form of a structured number identifying the invoice to which the corrective invoice in the structured form is issued in the National System of e-invoice. The introduced change is dictated by the need to link the original invoice with the correcting invoice in the system

 Deadline for issuing invoices: Taxpayers will be able to issue invoices (in paper, electronic or structured form) not earlier than on the 60th day before the delivery of the goods or the performance of the service, and on the 60th day before receiving (before delivering the goods or providing the service) all or part of the payment. By current regulations, invoices cannot be issued earlier than the 30th day before the above-mentioned activities. Therefore, the time limit for their issuance will be extended.