Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general rule according to which invoices and documents shall be recognized according to the date when the tax obligation arose. The amending Decree adds additional regulation which clarifies that in the case of events reported in SAFT files on the basis of collective documents, they shall be reported according to the date of the last event covered by this document.
Source: itadp.pl
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