Advantages are amongst other …
- storing them in the KSeF for 10 years (external archiving) and standardizing invoices as part of business transactions,
- shortening the deadline for returning the VAT surplus from 60 to 40 days, if the taxpayer issues only structured invoices in the settlement period (with certain exceptions – e.g. when the amount of the surplus from previous periods exceeds PLN 3,000),
- simplification of the process of recognizing negative correction invoices for taxpayers using the KSEF – recognition in the period of issuing the correcting invoice, disregarding additional statutory conditions for recognizing this type of correction,
- no need to issue duplicate invoices for structured invoices and to place on such invoices the return “corrective invoice” / “correction”.
Source Deloitte
Other newsitems of E-Invoicing in Poland can be found HERE
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