e-invoice was an introduction Law of October 29, 2021 amending the Tax Law on Natural Persons, the Corporate Income Tax Law and some other laws. These changes in relation to active VAT payers and entrepreneurs who are exempt from value added tax, as well as persons who have a Polish National Implementation Plan and participate in an EU-specific OSS procedure. In 2022, the taxpayer may use this form voluntarily, But from 2023, after testing the new procedures, everyone will have to issue sales documents in the form ustrukturyzowanej فاتورة invoice. The exact date depends on obtaining the opt-out decision from the EU.
Currently, it is still possible to issue paper or electronic invoices, for example as a PDF file. After moving electronic billing suggest it Ministry of Finance Over time, the above models will become obsolete. The main purpose of these changes is to tighten the tax system. There is also an electronic billing platform in Poland, which handles financial documents related to public procurement. Although the purpose of this system is similar to the national e-invoice system, they are two different gateways that operate separately and there are no plans to link them yet.
The National Electronic Billing System is one of the information and communication technology systems used in the issuance electronic billing. The taxpayer may run the program himself using the tools provided by the Ministry of Finance or entrust these tasks to the accounting platform with which he cooperates. The entity communicates with the national system via the API. Loading process ustrukturyzowanych فاتورة bill This financial document is easy to build – it is an XML file. Access to the state’s program is secured with verification data or a trusted profile. The taxpayer may delegate the right to fulfill this obligation to other entities, such as employees of the financial department, accounting department or persons working in an accounting office, that is, all persons who serve his financial resources.
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The national system assigns an identification number to the entered invoices, thanks to which it is always possible to access the required document. With its help, you can also issue a patch electronic billing. It should be noted that this identifier is not the same as the financial document number. The date of issuing the invoice is the date of entry to the state platform, while the date of receipt is the date of assigning an identification number to it in the system. Moreover, to deliver the document as is unorganized billVia the ICT system, the recipient must agree to this. When it refuses to use this invoice transmission path, the issuer provides it by other means, for example by electronic means.
What data do electronic bills contain?
indicative invoice They differ from existing financial documents in that they contain the data specified in detail by the legislator. One basic pattern created electronic billingwhich must be followed and are mandatory for all drawers of this type of document. Further, the ICT system checks the compliance of this document with the generally accepted form. Until now, there has been some freedom in this regard, for example, not every invoice has to have a bank account number. Electronic invoices, in addition to basic data, such as the name and surname of the seller and buyer, must contain more detailed information, for example, e-mail address, phone number, order issue number, data on transportation, Polish classification code for products and services, etc.
What are the advantages of the electronic billing system?
The Ministry of Finance encourages you to use electronic billing, which reduces the VAT refund time to 40 days. In order for the tax office to comply with this, other conditions must also be met, including only a list ustrukturyzowanych فاتورة bill. In addition, during the past twelve months, the person must be registered as an active taxpayer of value-added tax, and regularly file the returns specified in Art. 99 seconds. 1-3 of the Goods and Services Tax Law. Another requirement is that you have a personal settlement or account in a cooperative savings and credit union.
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Feature The National Electronic Billing System Is that you do not have to issue duplicate sale transactions as there is no possibility of losing them. In addition, taxpayers using the system are exempted from the obligation to submit JPK_FA files at the request of the IRS. When the taxpayer decides to use the version electronic billingYou may choose not to keep the documents. The database archives them for 10 years, starting at the end of the calendar year in which the invoice was made. After this time, the user can print the letters, and the obligation to keep them depends on the expiration date of the tax liability.
In general, the implemented idea is aimed at improving the flow of documents between contractors and modernizing the financial system. In addition, the state will therefore control the flow of accounting information and quickly check for irregularities related to the VAT settlement. Adapting to the new regulations requires entrepreneurs to have additional financial outlays to update accounting software electronic billing. It should be noted that this electronic billing system is not an original idea of the country. In Europe, Italy, France, Spain and Portugal use the solutions discussed.
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