e-invoice from 01/01/2022 – announcement of the Ministry of Finance.

The Ministry of Finance informs:

• The Sejm passed the draft act implementing the National System of e-Invoices (KSeF) in Poland. Now the act will be signed by the President.

• Changes in invoicing as part of the SLIM VAT 2 package were also adopted.

• In the first phase of e-invoice implementation, Polish entrepreneurs will use it voluntarily.

• In 2023, the use of e-invoicing will become mandatory.

What are the benefits of using e-invoicing for entrepreneurs?

• taxpayers choosing an e-invoice will receive a VAT refund by 1/3 faster – the refund period will be shortened for them by 20 days, from 60 to 40

• the invoice will remain in the MF’s database and will never be damaged or lost, there will be no need to issue its duplicates.

• By providing entrepreneurs with an e-invoice, we join the group of European leaders of modern e-administration services. Poland will be the fourth EU country to implement it. Italy did it in 2017, Spain one year later, and Portugal in 2019. E-invoice is not only a great help for companies, but also the most technologically advanced way to combat VAT fraud. Thanks to big data analyzes, the pace of detecting tax criminals has shortened from several years to several months. After the implementation of e-invoice, it will be counted not in months, but in weeks. This will allow for a further reduction of the VAT gap to the level of about 5%, such as in France – explains Jan Sarnowski, Deputy Minister of Finance.

• no obligation to include the indication “Duplicate” when the original invoice is damaged or lost

• no obligation to include the words “Correcting invoice” or “Correction” on the corrective invoice, or to indicate the reason for the correction.

• SLIM VAT 2 is a package of simplifications and simplifications in VAT postulated by the market. As part of it, we have already implemented, among others, changes improving the liquidity of companies using the split payment mechanism, or enabling the submission of a declaration on the choice of real estate taxation directly in the notarial deed. The e-invoice act introduces the changes in invoicing announced as part of the SLIM VAT 2 package, which will save companies from many formalities, adds Deputy Minister Sarnowski.

More information on e-invoices can be found in the announcement on the Ministry of Finance website : https://www.gov.pl/web/finanse/e-faktura-przyjeta-przez-sejm