The National e-Invoice System will start operating on January 1, 2022. Its use will be voluntary, but the Ministry of Finance wants it to become mandatory from 2023. The new invoicing rules will result in the need to provide much more information about the transaction – in many cases overlapping with other reports. Instead of simplifications, there will be additional obligations. The president has just signed the amendment.
The e-invoice will mean that the issuer will be obliged to report much more data to the tax office (under KSeF) than, for example, the taxpayer would have to do now in JPK_FA files – notes Zdzisław Modzelewski, tax advisor, partner at MDDP. The expert notes that currently there are around 20 mandatory information to be indicated on the invoice. Approximately 300 items will have to be filled in on the e-invoice in the KSEF. Therefore, it is many times more than “mandatory data” resulting from the provisions of the VAT Act.
Source prawo.pl
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