![]() A fine up to 100% of the VAT amount shown on the invoice or a fine up to 18.7% of the total amount due on the invoice in the case of an invoice without the VAT amount may be imposed if the taxpayer: (i) fails to issue an invoice using the KSeF despite such an obligation (ii) issues an invoice in electronic form not in accordance with the template provided or (iii) fails to send it to the KSeF on time (in the case of invoices issued during a KSeF temporary breakdown, the taxpayer is obliged to deliver to KSeF within seven days after the end of the failure).Severe fines for not issuing e-invoices or for issuing them in an inappropriate form are provided:.E-invoicing also will be mandatory for foreign entities with and FE (fixed place of business for VAT purposes) in Poland.1 January 2024 is the date of entry into force of mandatory e-invoicing.Therefore, it is primarily about activities subject to VAT in Poland, including domestic deliveries of goods and the provision of services between entrepreneurs (B2B), public authorities (B2G), as well as to consumers (B2C).īelow is a summary of the key issues introduced or clarified in the draft regulations: However, other activities may be included, such as services subject to VAT exemption. In general, obligatory e-invoicing will apply to activities that currently require documentation with an invoice issued in accordance with the Polish VAT Act. ![]() The start date for the changes has been confirmed as 1 January 2024. The scope of changes is extensive, and they will have an impact on foreign entities that have a fixed establishment in Poland for VAT purposes. On 1 December 2022, the Polish Government issued a long-awaited draft of the Polish regulations regarding obligatory structured e-invoicing and the KSeF system (National e-Invoicing System). Penalties will apply from 1 July 2024 for failures to comply with the new obligations.The rules apply to all activities subject to VAT in Poland, including supplies between businesses (B2B), supplies made to public authorities (B2G), and supplies to consumers (B2C).The changes are extensive and include mandatory e-invoicing for foreign entities with a value-added tax (VAT) fixed establishment in Poland.Poland will introduce obligatory structured e-invoicing and the KSeF system (National e-Invoicing System) effective from 1 January 2024.
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