New bills on the National E-Invoice System
On 27 November 2023, the Ministry of Finance informed about the start of consultations for two regulations on obligatory use of the National E-Invoice System which is to apply from 1 July 2024, namely: a technical regulation and an amendment to the invoicing regulation.
Amendment to Invoicing Regulation
The bill adapts the provisions of the regulation to the solutions that have already been implemented and includes additional provisions as postulated during the consultations on the National E-Invoice System.
The major changes introduced by the bill are as follows:
- an additional scope of information to be included in invoices documenting exempt sales based on Art. 43 (1) of the VAT Act. §3(1) in its current wording did not provide for the obligation to include a tax identification number (NIP) in invoices. This is going to change starting from 1 January 2025 – NIP will need to be disclosed in invoices with a VAT exemption.
- invoices can include a narrower scope of information than that required under Art. 106e of the VAT Act in some additional situations; the bill indicates the information that will not need to be disclosed in invoices. The planned solution is justified by the specific character of business pursued by such entities as electricity, heating or cooling providers and telecommunication service providers.
The said amendment is planned to take effect on 1 July 2024.
The bill on invoicing is available here: https://legislacja.rcl.gov.pl/projekt/12379251
Technical regulation on the National E-Invoice System
The other bill submitted for consultations defines the rules for using the obligatory National E-Invoice System (KSeF) starting from 1 July 2024. The regulation will apply to all taxpayers who use the System. The current regulation of 27 December 2021 will become void on the effective date of the new regulation, i.e. on 1 July 2024.
The bill (without limitation):
- provides a definition of the QR code and indicates the elements it should include
- expands the list of eligible entities by inclusion of farmers who operate on a flat-tax basis and entities authorized to issue structured invoices,
- provides for an additional requirement for unique data identifying a qualified electronic seal of the eligible entity in case the seal does not contain the taxpayer’s tax identification number,
- establishes an additional security feature in a situation where authorization is made by means of a token: a pair of encryption keys consisting of a private key and a public key need to be entered,
- introduces an invoice issuer certificate in case of invoices issued during the system failure or unavailability.
- As planned by the Ministry of Finance, the regulation will take effect on 1 July 2024,
e. on the date of entry into force of the obligatory E-Invoice System for active VAT payers.
The draft technical regulation on the National E-Invoice System is available at:
https://legislacja.rcl.gov.pl/projekt/12379252
The Ministry of Finance informs that the interface software specification, including the technical requirements for QR codes which address the solutions proposed by taxpayers, is planned to be presented for consultations.
Additionally, on 29 November 2023, the Minister of Finance informed about the bill on additional information to be included in the books that need to be submitted under the Corporate Income Tax Act.
The bill identifies additional details that should be included in the books to be submitted under the Corporate Income Tax Act and the manner of presentation of information in those books.
The bill provides for the obligation to disclose the following additional information identifying the counterparty:
- for invoices used as accounting records – an invoice identification number in the E-Invoice System, if assigned;
- data confirming acquisition, creation or deletion of a fixed or intangible asset from the records, including the e-invoice identification number in the E-Invoice System, if assigned, the type of evidence confirming the acquisition, creation or deletion from the records, and the counterparty’s VAT number.
The above changes are planned to take effect on 1 January 2025.
The bill on additional information to be included in the books that are to be submitted under the Corporate Income Tax Act is available at:
https://legislacja.gov.pl/projekt/12379367/katalog/13022573#13022573
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