The amended provisions of the SLIM VAT 3 Act give entrepreneurs more time to:
Under the amendment, PIT taxpayers and taxpayers covered by the lump sum on registered income will be required to send JPK_PIT files for the first time:
The obligation to send JPK_CIT files, on the other hand, together with the first sending of PKPiR will be postponed by a year and these will be sent for the first time:
The obligation to keep electronic books will not apply to selected groups of taxpayers such as, among others, non-governmental organisations. Moreover, the Minister of Finance, under the amendment to SLIM VAT 3, will gain the right to extend by a regulation the groups of taxpayers excluded from the above obligation.
On 2 February 2023, the Ministry of Finance has announced the postponement of the entry into force of obligatory use of the National e-Invoicing System by six months. On 4 August 2023, the President has signed an Act under which e-invoicing will be mandatory from 1 July 2024.
Taxpayers who are exempt from VAT at entity level will be obliged to implement the system by 1 January 2025.
KSeF logic structures are already available.
Learn more: KSeF will come into force on 1 July 2024 - the President signed the Act