Poland introduces changes in rules for issuing invoices

The Ministry of Finance in Poland confirmed last week that they are preparing a new regulation on invoicing. The regulations in this area will enter into force on November 1. More precisely, on the website of the Government Legislation Center, a draft regulation of the Minister of Finance, Funds and Regional Policy on invoicing was published. This regulation will not contain any substantive changes, it will be technical, adapting to statutory changes.

The draft regulation specifies the cases in which invoices may contain a data range narrower than that specified in Art. 106e of the Act of August 9, 2019 amending the Act on tax on goods and services and certain other acts and the scope of these data. The information that should be included in the invoice documenting the delivery of goods or the provision of exempt services has also been specified.

The draft also includes provisions on the method of converting amounts in foreign currencies on invoices, used to determine the tax base, other than that described in the Act. It also includes regulations on the later than specified in the act the deadline for issuing invoices in the case of services in the field of air traffic control and supervision, for which route charges are collected. It is expected to come into force from 1st of November 2021.