e-Invoice mandatory from 2023
On Friday, February 5, the Ministry of Finance published information on the mandatory use of e-Invoices (structured invoices) from 2023. Initially, however, i.e., from October 1, 2021 (the assumption of legislators on the entry into force of new regulations), the use of structured invoices will require the approval of the recipient of such invoice. The electronic document’s logical structures, together with the bill on the National e-Invoice System (KSeF), have just entered into public consultation, which will last until February 23 this year.
Benefits for taxpayers
The Ministry lists the following benefits of introducing the National e-Invoice System (KSeF):
✓ the invoice will remain in the Ministry of Finance database and will never be destroyed or lost, and there will be no need to issue duplicates;
✓ due to the Ministry’s database, we will always be sure that an invoice has been delivered to the contractor;
✓ e-Invoices will be issued according to a unified template, which will simplify their preparation;
✓ it will become much easier to make mutual settlements and post invoices in the financial and accounting systems.
Sending and receiving electronic invoices
The explanatory memorandum to the act states that e-invoices will be prepared directly in the taxpayer’s financial and accounting software and sent in XML format to an ICT system, i.e. the National e-Invoice System, via API (a set of rules strictly describing how programs or subprograms communicate with each other). When an invoice is sent, KSeF will assign a number identifying the document in the system with a date and time reference. This number is intended to be purely systemic and should not be equated with an invoice number as defined in the VAT Act. However, the assignment of such a number will imply recognition that the document has been issued and received by the recipient. Recipients will be able to download the e-invoice through the API or the electronic platform prepared for this purpose (qualified or trusted signature will be required).
Through an individual account in the e-Invoice system, each taxpayer will be able to issue an invoice using a special template placed on the electronic platform of public administration services (ePUAP). This gives the possibility to use e-Invoices to micro-entrepreneurs who don’t have complex financial and accounting systems. Receipt of documents will also be possible by generating a PDF file with single or multiple invoices via ePUAP.
Shortened VAT refund time
The ministry also notes that it “exempts taxpayers from the obligation to send, at the request of the tax authorities, the structure of the SAF-T (JPK_FA) to the scope covering structured invoices issued by the taxpayer or an entity authorized to access the KSeF”. The legislator hopes that this will bring more good press to the whole project, as the incentive of a 40-day VAT refund for structured invoices does not seem to be enough for taxpayers to make widespread use of KSeF.
- On 09/02/2021