This is to alert you that the Government Legislation Centre has published on-line draft of a proposed law to amend the VAT Act and certain other statutes to introduce “e-Invoices” (“Proposed Law”).

The Proposed Law seeks to introduce structured invoices (e-Invoices) as a new type of invoices to be issued in support of VATable transactions alongside the currenty used paper invoices and electronic invoices. A structured invoice will mean an invoice issued via the National e-Invoice System (KSeF) in accordance with an official structure.

E-Invoices would be issued by taxable persons using their own accounting software and then submitted to KSeF via an API. At first, the use of structured invoices would be optional but, according to the Proposed Law, it will become mandatory for all taxable persons already from 2023. Structured invoices submitted to KSeF will be made available to customers/purchasers via KSeF and stored in the system for the next 10 years.

In addition, the Proposed Law offers a number of facilitating provisions for taxable persons who elect the structured invoice option for their business, for example:

  • VAT refund time reduced from 60 to 40 days (subject to conditions, including use of structured invoices only);
  • no need to hold documentation proving that there is agreement with the supplier on conditions for taxable amount reduction (adjustments);
  • no duty to send JPK_FA on request with respect to structured invoices.

The changes would enter into force on 1 October 2021. The Proposed Law is currently undergoing the public consultations process scheduled to last until 23 February 2021. The same goes for the e-Invoice structure published on Finance Ministry’s website.

We will keep you up-to-date on these developments.

If these issues pertain to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.

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