Amendments to the VAT Act regarding the introduction of the so-called e-invoices

This means that on January 1^st, 2022, the provisions enabling the issuing of structured invoices will enter into force. These invoices will be issued according to a specific pattern via the National System of e-Invoices.

Pursuant to Art. 1 point 1 of the Act of October 29^th, 2021 in art. 2 of the Act of March 11, 2004 on tax on goods and services (Journal of Laws of 2021, item 685, as amended) after point 32, point 32a is introduced containing the definition of a structured invoice - a structured invoice is an invoice issued using the National System of e-Invoices with an assigned number identifying this invoice in this system.

It is important that the Act of October 29, 2021 introduces to the Act of march 11^th 2004 on tax on goods and services (hereinafter also referred to as “uVAT”) - the provision of Art. 112aa, according to which:

1. Structured invoices are stored in the National System of e-Invoices for a period of 10 years from the end of the year in which they were issued. The provisions of Art. 112 and art. 112a do not apply.

2. After the invoice storage period referred to in paragraph 1, the taxpayer stores structured invoices outside the National e-Invoice System until the tax liability expires. The provisions of Art. 112 and art. 112a shall apply accordingly.

In conclusion: VAT invoices issued according to the template provided and sent to the National System of e-Invoices will be stored in this system for a period of 10 years from the end of the year in which they were issued.

Attention is drawn to the fact that the potential recipient of a structured invoice has the right not to accept this form of invoice. This issue is regulated by the new Art. 106 on paragraph 2 uVAT (see art. 1 point 13 of the Act of October 29, 2021). However, according to the new Art. 106 g of paragraph 1. 3b of the uVAT (see art. 1 point 8 of the Act of October 29, 2021) if the recipient of the invoice has not expressed the approval referred to in art. 106 on paragraph 2, a structured invoice may be sent to this entity in a form agreed with it. The provisions of paragraph 1. 1-3 shall apply accordingly.

As indicated by the Ministry of Finance in the issued announcements, there are certain benefits associated with the introduction of the solution in question. The main one is to shorten the waiting period for the return of the excess input tax over the output tax to 40 days (and therefore this time will be shortened by one third). It is worth noting, however, that this benefit will be available to taxpayers only after meeting the requirements specified in the Act. According to the new Art. 87 sec. 5b of the uVAT (see art. 1 point 5 of the Act of October 29, 2021), the tax office is obliged to refund the tax difference referred to in paragraph 2, within 40 days from the date of submission of the settlement, if the following conditions are jointly met:

1) in connection with the performance of activities for which there was an obligation to issue invoices pursuant to art. 106b paragraph. 1:

a) point 1 or

b) point 3, or

c) point 4 - to the extent to which it concerns the receipt of all or part of the payment before performing the activities referred to in Art. 106b paragraph. 1, paragraph 1, included in the taxpayer's settlement for a given tax period

- the taxpayer issued only structured invoices,

2) the amount of the input tax or the tax difference referred to in paragraph 1, unsettled in previous billing periods and shown in the declaration, does not exceed PLN 3,000,

3) the taxpayer for the next 12 months directly preceding the period for which the taxpayer applies for a refund:

a) was registered as an active VAT taxpayer,

b) submitted the declarations referred to in Art. 99 sec. 1-3,

c) had a settlement account or a personal account in a cooperative savings and credit union, included in the list referred to in Art. 96b paragraph. 1

- the provisions of sec. 2, second and third sentences, para. 2a-2c and par. 4a-4f shall apply accordingly.

The Ministry of Finance points to the positive effects of the amendment introduced by the Act of October 29^th, 2021:

- increased security in connection with storing invoices in the database of the Ministry of Finance;

- increasing the convenience of taxpayers;

- reducing the number of obligations related to archiving invoices;

- shortening of the tax refund period.