The Sejm has enacted amendments to the VAT Act, introducing what are called structured invoices and scheduled to take effect as of 1 January 2022. The amending act, which is dated 29 October 2021, has been transmitted to the President for signature.

Under the new law, structured invoices will become a new type of transaction evidence, alongside paper invoices and electronic invoices. While initially the new scheme will be voluntary, the Finance Ministry is planning to make it obligatory for all taxable persons as of 2023.

Below are some of the important rules of the new law:

  • A structured invoice is an invoice issued by a taxable person via the National e-Invoicing System (KSeF) with a unique ID number assigned.
  • Structured invoices will apply in all kinds of transactions in both domestic and cross-border settings.
  • Use of structured invoices will require purchaser’s consent.
  • Structured invoices will be issued electronically by taxable persons using their financial accounting software in accordance with an official schema and sent to KSeF via an API to be provided by the Finance Ministry.
  • KSeF is an ICT system which, among other things, is to be used to issue and receive structured invoices and which will store them for 10 years.

The Finance Ministry’s website features a draft logical schema for e-Invoices to help businesses adjust their financial accounting systems to comply with the new requirements. The solution is still in testing phase.

The new law offers an array of incentives to encourage businesses to switch to the new invoice type, whether as suppliers or customers. This includes, inter alia, the right to a 40-day tax refund period, subject to conditions one of which is that only structured invoices will be issued.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.