Source Prezydent.pl
Act of October 29, 2021 amending the Act on tax on goods and services and certain other acts – signed on November 15, 2021. Download information.
Unofficial translation
Information on the Law of 29 October 2021 amending the Law on Goods and Services Tax and certain other laws
The Act introduces into the Polish legal system provisions governing the rules of functioning of the National System of e-Invoices (hereinafter: KSeF). According to the justification, the purpose of the amendment is also to further simplify the settlement of tax on goods and services. Changes in this regard include modification of the rules for issuing correction invoices, including a reduction in the number of elements of such invoices, as well as advance invoices and the optional use of duplicate invoices. The act introduces changes in: the act of 11 March 2004 on tax on goods and services, the act of 29 August 1997. – Tax Ordinance and in the Act of 16 November 2016 on the National Tax Administration.
The amendments to the Value Added Tax Act include: (1) introduction of a legal definition of the term “structured invoice”, (2) determination of the rules and procedures for issuing and storing structured invoices as optional forms of documenting taxable activities; (3) specifying the principles of keeping and functioning of the KSeF, (4) specifying the catalogue of entities that will be able to use the KSeF, (5) specifying the principles of correcting structured invoices, (6) specifying the principles of determining the tax to be paid and the refund of input tax or the refund of the difference in tax when using structured invoices, (7) dropping the requirement to include the net unit price on the advance invoice, (8) allowing taxable persons to issue invoices no earlier than 60. day before delivery of goods or performance of services.
The Act shall enter into force on 1 January 2022.
