»   Structured invoices became obligatory on January 1, 2022 

As part of the project implementing e-invoicing into the Polish legal system, changes to invoicing, as part of the SLIM VAT 2 package, will also be introduced. The changes will include no obligation to place the words “Correction invoice” or “Correction” on the correction invoice, or to indicate the reason for the correction. It will be possible to make collective corrections to individual items in an invoice. At the same time, changes apply to earlier issuance of invoices, allowing the taxpayer to issue them not earlier than on the 60th day before the delivery of goods or services. In 2022 the use of the National e-Invoicing System by Polish entrepreneurs is voluntary, while from January 2023 it will become obligatory for all. Currently, it has been operating as one of the permitted forms of documenting sales, alongside paper invoices and electronic invoices, which are already present in economic circulation.

»   Key solutions of the implemented e-invoicing system:

➡️ Unification of the invoicing process, in order to streamline tax processes, greater control and avoid errors.

➡️Having authorization to issue or access to structured invoices is a condition to use the National e-Invoice System.

➡️Receipt of structured invoices using KSeF requires approval of the recipient of such invoice.

➡️ Taxpayers who issue only structured invoices in the whole settlement period, with some reservations, are entitled to a preference in the form of shortened VAT refund period from 60 to 40 days.

➡️ For taxpayers who are not natural persons and are not able to authenticate with a qualified electronic signature, a qualified electronic seal, a trusted signature and a unique token or a token generated by KSeF – a possibility of granting or withdrawing authorization to use KSeF by submitting a notice of granting or withdrawing authorization to use the system to a competent head of tax office has been introduced.

➡️ Using the e-invoice system eliminates the need to issue duplicate invoices

➡️ E-invoices can be issued by the taxpayer or an authorized person. The taxpayer may grant authorization to issue e-invoices in his name and on his behalf, e.g. to an accounting office or a specific person.

➡️ Each taxpayer, through an individual account in KSeF, can issue a structured invoice using a template posted on the electronic platform of public administration services.

➡️ Taxpayers who choose to issue structured invoices via KSeF, are exempt from the obligation to store and archive them for a period of 10 years. With KSeF, it is the tax administration that ensures the storage of invoices issued through it for 10 years.