e-invoice was an introduction Law of October 29, 2021 amending the Tax Law on Natural Persons, the Corporate Income Tax Law and some other laws. These changes in relation to active VAT payers and entrepreneurs who are exempt from value added tax, as well as persons who have a Polish National Implementation Plan and participate in an EU-specific OSS procedure. In 2022, the taxpayer may use this form voluntarily, But from 2023, after testing the new procedures, everyone will have to issue sales documents in the form ustrukturyzowanej فاتورة invoice. The exact date depends on obtaining the opt-out decision from the EU.

Currently, it is still possible to issue paper or electronic invoices, for example as a PDF file. After moving electronic billing suggest it Ministry of Finance Over time, the above models will become obsolete. The main purpose of these changes is to tighten the tax system. There is also an electronic billing platform in Poland, which handles financial documents related to public procurement. Although the purpose of this system is similar to the national e-invoice system, they are two different gateways that operate separately and there are no plans to link them yet.

The National Electronic Billing System is one of the information and communication technology systems used in the issuance electronic billing. The taxpayer may run the program himself using the tools provided by the Ministry of Finance or entrust these tasks to the accounting platform with which he cooperates. The entity communicates with the national system via the API. Loading process ustrukturyzowanych فاتورة bill This financial document is easy to build – it is an XML file. Access to the state’s program is secured with verification data or a trusted profile. The taxpayer may delegate the right to fulfill this obligation to other entities, such as employees of the financial department, accounting department or persons working in an accounting office, that is, all persons who serve his financial resources.

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