On 1 December 2022, the Government Legislation Centre published a bill to amend the Goods and Services Tax (VAT) Act and certain other legislation (the “Bill”); the Bill makes provisions on obligatory use of structured invoices (electronic invoices) more specific.
What is important, according to the Bill, electronic invoices will have to be obligatorily used by taxable persons based in Poland or having a permanent place of business in Poland. The scope of entities is wider than specified in the Council Implementing Decision, which allowed for imposing the obligation to use electronic invoices only on entities based in Poland.
Entities not covered by the obligatory electronic invoice system will be able to use them optionally or to issue invoices as to date (outside the National System of Electronic Invoices; KSeF). These entities will also receive invoices from suppliers as agreed with them (inter alia outside the KSeF system).
If the obligation to issue electronic invoices is not complied with, the legislator has stipulated the following fines:
- up to 100% of the amount of tax stated in the invoice,
- for invoices without any tax stated, up to 18.7% of the total amounts due stated in the invoice.
The amended provisions are to come into force on 1 January 2024, except for the fines which are to become effective on 1 July 2024.
At present the Bill will be subject to public consultations.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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