Draft bill introducing e-invoices adopted by the government

On 31 August 2021 the Council of Ministers has adopted a draft bill amending the Act on Value Added Tax and certain other acts, the aim of which is, inter alia, to introduce solutions implementing the option of issuing electronic invoices with the so-called structured XML format, issued by means of the National System of e-Invoices.

E-invoices and the National e-Invoicing System (KSeF), an ICT system, will be available from 1 January 2022. Initially, using the innovation is to be voluntary, but from 2023 it will become mandatory.

What is important is that the new KSeF system will operate on similar principles to those currently in force for issuing and receiving electronic invoices, but the receipt of structured invoices via this system will require the approval of the invoice recipient.

Moreover, to use the system, taxpayers will have to hold authorisations to issue or access e-invoices. For taxpayers using only e-invoices in the entire settlement period, an additional preference is foreseen - shortening the deadline for VAT refund from 60 to 40 days.

There is also an additional encouragement for taxpayers. It is to be an option of granting or withdrawing authorisation to use KSeF by submitting a notification of granting or withdrawing authorisation to use the system to the appropriate head of the tax office. This solution is addressed to legal persons who do not have the possibility of authenticating themselves with a qualified electronic signature, a qualified electronic seal, a trusted signature or a unique token generated by the KSeF system.

E-invoices will also offer:

• No need to archive invoices, as they will be stored directly in the KSeF system for 10 years,
• No need for the taxpayer issuing an invoice in the system to send the structure of the Single Invoice Control File (JPK_FA) at the request of the tax authorities,
• Making invoice data directly available to the tax authorities,
• The option to issue invoices earlier - issuing invoices not earlier than on the 60th day (instead of the current 30 days) before making the supply of goods or services, as well as on the 60th day before receiving, before making the supply of goods or services, the payment in full or in part.

Taxpayers can already become familiar with the new solution. The Ministry of Finance has published the working version of the logical structure of the e-Invoice (FA_VAT), which is to help adapt IT systems to the innovation.

The new act is to enter into force on 1 January 2022 and the draft bill has now been referred to the Sejm.