Changes to the National e-Invoice System following public consultations
The bill on structured invoices and the National e-Invoice System (NeIS) was described HERE. On 4 August 2021, as a result of comments submitted during the public consultations, a new version of the bill was published on the website of the Government Legislative Centre. On the same day, a draft of the implementing act was also published: Regulation of the Minister of Finance, Funds and Regional Policy on the use of the National e-Invoice System and an annex to the regulation – a notice of granting or withdrawal of the right to use the national e-invoice system (ZAW-FA).
Postponement of the effective date until 1 January 2022
Despite previous announcements, the NeIS regulations are to take effect on 1 January 2022. The structured invoice solution will be optional – taxpayers will not be obliged to issue invoices using the NeIS.
Major changes regarding structured invoices:
- Change of the definition of a structured invoice
According to the current wording of the bill, a structured invoice is an invoice issued using the National e-Invoice System together with the identification number assigned to this invoice in the National e-Invoice System. The indication that a structured invoice is a type of electronic invoice was deleted.
- Date of issuance/receipt of a structured invoice
A structured invoice will be deemed issued on the date it is sent to NeIS. Such an invoice will be considered received through the NeIS on the date an invoice identification number is assigned to it.
- Acceptance of a structured invoice by the recipient
For structured invoices to be received through the NeIS, the recipient’s acceptance will be required. If recipients do not accept receipt of invoices through the NeIS, a structured invoice can be sent to them in an agreed form (e.g. a printout).
- The moment of reduction of input and output VAT from negative correction invoices issued using the NeIS
The explanatory memorandum specifies that if the invoice issuer is not granted the buyer’s acceptance to receive invoices through the NeIS, this fact will not affect the rules of correction of the output VAT for the correction invoice issuer. In this case, the issuer will still have the right to correct the output VAT during the account period in which a negative correction invoice was issued in the NeIS. The buyer will be subject to the general regulations under Art. 86(19a) of the VAT Act.
- Correction of a structured invoice
A structured invoice can be corrected only by a structured correction invoice. Additionally, when issuing a structured correction invoice, the issuer will be obliged to include the NeIS identification number of the original invoice. The explanatory memorandum also indicates that the NeIS identification number assigned to an invoice will be of systemic nature and will not be equivalent to the invoice number referred to in Art. 106e(1)(2) of the VAT Act.
- Moreover, according to the explanatory memorandum, it will not be possible to issue VAT RR invoices or proforma invoices in the NeIS.
Changes to invoices issued in any form
The bill also provides for changes regarding issuance of traditional invoices, both paper and electronic ones. The changes apply primarily to correction invoices and dates of invoice issuance.
- Date of invoicing
According to the new wording of the bill, taxpayers can issue invoices no earlier than on the 60th day before goods are supplied or a service is provided and on the 60th day before receipt of total or partial payment (prior to supply of goods or provision of a service). According to the current regulations, invoices may not be issued earlier than on the 30th day before said activities, so the bill considerably extends the currently applicable term. The proposed regulation applies to invoices issued in the traditional (paper, electronic) form and to structured invoices.
- Correction invoice
According to the new bill, invoice issuers will not be obliged to include such expressions as “correction invoice” or “correction” in the invoice, or the reasons for correction. If a price discount or reduction is granted, the date of making or completing delivery of goods or provision of services will not need to be included in a correction invoice and neither will the date of payment or names (types) of goods or services subject to correction.
The bill defines the types of rights to use the National e-Invoice System, the way of granting, modifying or withdrawing such rights and the template notification of granting or withdrawal of the rights, ways of authentication of entities using the National e-Invoice System and details of a structured invoice which enable access to the invoice in the National e-Invoice System.
Please note that even though the planned regulations on structured invoices are not mandatory, according to the previous announcements made by the Ministry of Finance the use of structured invoices will be obligatory for taxpayers starting from 2023.
Should you have any questions or doubts regarding the issues discussed here, we are ready to assist you.