Poland
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Summary
Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.
Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.
Updates
07.06.22
|07.06.22
|07.06.22
|04.28.22
|04.28.22
|04.28.22
|04.28.22
|03.23.22
|03.23.22
|02.04.22
|There is a recurring trend across Europe this winter as energy, electricity and heating VAT rates come more sharply into focus- a response to rising inflation on the continent, as well as the effects of the Covid-19 pandemic. Poland is no exception to this and the Sejm- the Polish Parliament- has responded to rising inflation with proposals to amend the VAT Act. These measures are part of a programme referred to as ‘anti-inflation shield 2.0’, which, as the name suggests, is a direct response to rising inflation in Poland.
• Basic food and beverages currently subject to the 5% VAT rate will be subject to 0% VAT;
• Goods used to drive internal combustion engines (diesel oil, biocomponents constituting self-contained fuels, motor gasoline, natural gas (wet), liquefied LPG) – currently subject to the 23% VAT rate – will be taxed at the 8% VAT rate;
• Fertilizers, plant protection chemicals, horticultural soil and other means of supporting agricultural production – currently subject to the 8% VAT rate – will be taxed at 0% VAT;
• Natural gas (CN 2711 11 00 or 2711 21 00) – will be taxed at 0% VAT;
• Electricity (CN 2716 00 00) – will be subject to VAT 5%;
• Heat energy – will be subject to VAT 5%.
Tungsten Network’s portal accommodates these rates.
02.04.22
|E-invoicing in Poland became voluntary towards the end of 2021. To this effect, the Polish government has published a regulation on the use of the e-invoicing system. This regulation deals with several practical and logistical issues, including
• Authorisation required to use the National System of e-invoices;
• How authorisations can be granted, changed or withdrawn;
• How to authenticate entities using the National System;
• Structured invoice data, which will enable access to the invoice in the system
The link for this regulation can be found here.
While Tungsten Network is not supporting the voluntary phase, we are fully committed to supporting e-invoicing in Poland, when it is expected to become mandatory at a later date in 2023, which is yet to be confirmed.
02.04.22
|The JPK is a set of data which is generated from a business’ IT system. This usually contains information about business operations for a set period of time. In Poland, this is only sent in electronic form and has a very specific layout. It allows the exchange of important information between businesses and tax authorities.
A new version of the JPK was published on 1st January 2022. Inevitably businesses will need to adapt to the new version- and this will take time. To this effect, the tax authorities have indicated they will not demand the new version – JKP_EWP (3) until April 2022.
The new version accommodates two new tax rates (12% and 14%), which have been added to the optional list node.
The new version can be found on the National Tax Administration website.
01.04.22
|Poland has recently announced it will be able to select its own VAT rates. There is a wait for this to be adopted but this is believed to be a formality only. This may result in several VAT rate changes in Poland. Tungsten has a big customer base in Poland and will ensure that any appropriate action is taken to implement any new tax rates.
We are very closely monitoring developments in Poland – on the back of some recent political unrest in the country, it is expected that there may be some significant changes upcoming in 2022 – we will keep you updated.
01.04.22
|The e-invoice logical structure is now available on the Central Repository of Electronic Document patterns on the ePUAP platform. This covers the following changes:
These are applicable from 1 January 2022. Note that the use of e-invoicing in Poland will remain voluntary until 01/01/2023.
11.12.21
|We have previously written about the voluntary phase of the e-invoicing mandate in Poland, which is scheduled to start in January 2022. It is on course to become mandatory in January 2023.
The Polish Ministry of Finance has now started a pilot of the KSef, the Polish e-invoicing platform, and has invited any entities that develop invoicing software to test it. There is no official application process for this. All invoices issued during this pilot will be regarded as tests and have no legal effect.
Access to this trial version can be found via this link.
11.12.21
|Poland has passed a law regarding structured invoices.
This means that from 1st January 2022 the use of structured invoices will be voluntary. This may potentially become mandatory from January 2023.
10.06.21
|The JPK VAT file is a collection of data based on the information in a taxpayer’s IT systems needed for SAF-T reporting. This provides information around business operations for a given period of time. A new version of the JPK-VAT logical structure will apply from 1st January 2022.
The new JPK-VAT is a periodic filing document which combines the current JPK-VAT file, and monthly and quarterly VAT returns within one document. The Polish Ministry of Finance has been developing the draft version following tax consultations with entrepreneurs.
This updated structure can be found via the following link:
https://www.gov.pl/web/kas/struktury-jpk
The updated structure will include all changes that enter into force during the period 1st July 2021-1st January 2022.
09.08.21
|With the voluntary phase of the mandate fast approaching in January 2022, the Polish Ministry of Finance has published some new documentation.
This includes the draft version of the e-invoicing structure and a sample invoice, which can be found on the Polish Ministry of Finance website: https://www.gov.pl/web/kas/krajowy-system-e-faktur
09.08.21
|The voluntary phase of the Polish national e-invoicing mandate has been delayed until January 2022. It was originally scheduled to be implemented in October 2021.
02.23.21
|The Polish Ministry of Finance published draft tax legislation on 12th February, under which UK and Norwegian based companies will not be obliged to appoint fiscal representation in Poland.
This important decision is mainly due to adequate agreements for mutual assistance being in place between countries. These agreements arrange administrative cooperation and collaboration to fight against VAT fraud. The legislation comes into force retrospectively with an effective date of January 1, 2021.
02.23.21
|The Polish Ministry of Finance published draft tax legislation on 12th February, under which UK and Norwegian based companies will not be obliged to appoint fiscal representation in Poland.
This important decision is mainly due to adequate agreements for mutual assistance being in place between countries. These agreements arrange administrative cooperation and collaboration to fight against VAT fraud. The legislation comes into force retrospectively with an effective date of January 1, 2021.
02.23.21
|For some time now, Poland has been stating that it would implement their continuous tax controls regulation ahead of France. They seem to be making good progress.
The Polish Government Legislation Centre has published a draft law amending the VAT Act, introducing a model of ‘structured invoices’ to the local VAT system. The draft law is available for public consultation for a very short period in February. The expectation is that the law will come into force by October 1, 2021. It should be noted that, initially, invoice issuance and reception via the national e-invoicing platform (Krajowy System e-Faktur (KSeF) or National e-Invoicing System (NeIS)), will be voluntary and businesses can continue to use current formats, including paper, PDF and other e-invoicing formats. However, the government will reward early adapted with faster VAT returns. The system is expected to become mandatory by 2023.
NOTE: The Polish KSeF system strongly resembles the Italian Sistema di Interscambio – invoice issuance and reception will take place in the platform and an archiving function is available from the system.
Note that the draft law leaves room for more detailed regulation to be added by ministerial decree.
02.23.21
|For some time now, Poland has been stating that it would implement their continuous tax controls regulation ahead of France. They seem to be making good progress.
The Polish Government Legislation Centre has published a draft law amending the VAT Act, introducing a model of ‘structured invoices’ to the local VAT system. The draft law is available for public consultation for a very short period in February. The expectation is that the law will come into force by October 1, 2021. It should be noted that, initially, invoice issuance and reception via the national e-invoicing platform (Krajowy System e-Faktur (KSeF) or National e-Invoicing System (NeIS)), will be voluntary and businesses can continue to use current formats, including paper, PDF and other e-invoicing formats. However, the government will reward early adapted with faster VAT returns. The system is expected to become mandatory by 2023.
NOTE: The Polish KSeF system strongly resembles the Italian Sistema di Interscambio – invoice issuance and reception will take place in the platform and an archiving function is available from the system.
Note that the draft law leaves room for more detailed regulation to be added by ministerial decree.
12.23.20
|The Polish Ministry of Finance (‘MoF’) is looking into amending the VAT act by introducing the possibility of issuing electronic invoices next to the current paper and electronic invoices, via KSeF – the National System of e-Invoices. Next to the business benefits of e-invoicing (such as cost reductions, better transparency, and shorter payment cycles), there will be further advantages to the taxpayer such as a reduction of the deadline for VAT refunds from 60 to 45 days. The project is planned to commence in the first quarter of 2021. However, it seems that this system will be moved to mandatory usage later in 2022.
12.23.20
|The Polish Ministry of Finance (‘MoF’) is looking into amending the VAT act by introducing the possibility of issuing electronic invoices next to the current paper and electronic invoices, via KSeF – the National System of e-Invoices. Next to the business benefits of e-invoicing (such as cost reductions, better transparency, and shorter payment cycles), there will be further advantages to the taxpayer such as a reduction of the deadline for VAT refunds from 60 to 45 days. The project is planned to commence in the first quarter of 2021. However, it seems that this system will be moved to mandatory usage later in 2022.
10.06.20
|The Polish Ministry of Finance plans to roll out a B2B VAT invoice clearance mandate (like the Italian SdI model) expected at the latest in 2022, with some sources citing an implementation closer to mid-2021.
10.06.20
|The Polish Ministry of Finance plans to roll out a B2B VAT invoice clearance mandate (like the Italian SdI model) expected at the latest in 2022, with some sources citing an implementation closer to mid-2021.
03.09.20
|Poland is taking the next step in the introduction of a national digital platform supporting its main public services with the introduction of mandatory e-invoicing for B2G transactions.
03.09.20
|Poland is taking the next step in the introduction of a national digital platform supporting its main public services with the introduction of mandatory e-invoicing for B2G transactions.
01.01.18
|Fundamental changes to the VAT Act were due to come into force on 1 January 2018. However, this has been postponed until July 2018.
01.01.18
|Fundamental changes to the VAT Act were due to come into force on 1 January 2018. However, this has been postponed until July 2018.
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