The Ministry of Finance has today published a draft act amending the VAT Act and introducing regulations in the field of e-invoices and the National System of e-Invoices (pol. KSeF).
The draft introduces the concept of “structured invoices”. A structured invoice will be a specific form of an electronic invoice, which will, in practice, become the third possible form of issuing a VAT invoice (apart from paper invoices and “regular” electronic invoices).
The VAT Act is to define a structured invoice as an electronic invoice issued via the KSeF. Each of the structured invoices, apart from the “regular” number, is to have its own unique number in the KSeF.
In practice, invoices are to be prepared by taxpayers’ accounting systems and then sent to the system via a dedicated interface.
It is planned that after being authenticated in the system, the taxpayer will be able to view the issued and received structured invoices, and will also be able to send them in xml format or convert any invoice or multiple invoices to pdf.
The system can be accessed by the taxpayer or persons authorized by him – after proper authentication, an individual account will be obtained.
In the case of corrective invoices issued with the application of the KSeF, there will be no need to have documentation confirming the arrangements for the reduction and their fulfillment.
Similarly, the correction of the input tax should be made upon receipt of the correcting invoice, issued in accordance with the KSeF
Such an invoice will be considered as issued and received on the date of assigning the number identifying the invoice in this system by the KSeF.
It will be possible to issue structured invoices for both VAT payers and consumers.
An important incentive for taxpayers is to be VAT refund within 40 days – for taxpayers who issue only structured invoices.
Importantly, structured invoices will be stored in the KSeF for a period of 10 years from the end of the year in which they were issued, and in the event of the expiry of the limitation period thereafter – until the expiry of the limitation period for the tax liability.
The proposed amendment to the provisions of the Tax Ordinance will release taxpayers from the obligation to send, at the request of tax authorities, the structure of the Single Audit File for Invoices (JPK_FA) in the scope covering structured invoices issued by a taxpayer or an entity authorized to access the KSeF.
The planned amendment introduces the voluntary use of this solution, nevertheless, the Ministry of Finance informs that it plans to make this system compulsory as early as 2023.
The commented provisions would enter into force in October 2021. Currently, the ministry is awaiting comments under the public consultation procedure.