Electronic invoices are a must in times of pandemic

Magdalena Szczepańska, Natalia Sęk
Puls Biznesu

Electronic invoicing is one of the tools supporting business during the pandemic. The article addresses the requirements that must be met to ensure that electronic invoicing is compliant with the VAT Act. There is an established line of authority which offers a business-friendly way for taxable persons to determine how to implement e-invoicing in a manner that is correct in the eyes of the tax authorities. However, to be on the safe side, especially as regards the right to deduct VAT under electronic invoices, businesses may find it worthwhile to apply for a private tax ruling in this regard.