From 2022, taxpayers will settle invoices in the e-invoice system, and the use of the platform of the Ministry of Finance will allow for a VAT refund within 40 days, provided that the required conditions will be met. The purpose of electronic services is to facilitate settlements between companies and detailed verification of the compliance of VAT invoices issued to contractors by entrepreneurs. This form of documentation is about to ensure a lower number of tax frauds and any other abuses applied to the tax office. Another aspect of introducing the National System of e-Invoices is the improvement of tax audits, both in terms of entrepreneurial activity and time.
The Ministry of Finance set the official date of introducing the e-system on January 1, 2022, while from 2023, after the transition period, it will become mandatory. The same invoice settlement process is used, for instance in Italy, where this is the only way to document sales. National System of e-Invoices is to derive data from the new JPK_V7 file (SAF-T file) structure with the declaration.
All invoices issued by entrepreneurs will be in one place – the National e-Invoice System. Each entrepreneur will be required to set up his own account on the MF platform, where he will be able to submit tax documentation. The platform is to operate on both mobile devices and computers, thanks to which the taxpayer will have access to the invoices issued. Access to the system is guaranteed by the authorization of a person authorized to use – using ePUAP (Electronic Platform of Administrative Services) or an electronic signature. Entrepreneurs will be required to notify the head of the tax office of persons authorized to use the system, wishing to issue a structured invoice. Entities operating on their own business were considered to be the only ones entitled to issue invoices, however, it will be possible to authorize an additional person.
The electronic way of keeping invoices will guarantee the security of their durability in the system and will release entrepreneurs from archiving invoices on their own. In the case of “in minus” invoices, the obligation to have documentation confirming the agreed correction between the seller and the buyer will be eliminated. The Ministry of Finance provides for a single invoice model, thanks to which taxpayers will have no problems with the platform.
The e-invoice system is another element of the digitization of the tax system, the leading element of which is the reporting of the JPK (Single Audit File). The correctness of the submitted SAFs is often a key factor deciding on the verification and control activities to be initiated. Electronic invoices will be another helpful element of the system for verifying taxpayers’ activities by the tax administration.
ID Advisory is already implementing solutions that allow you to check the quality of the submitted JPK files as part of the JPK365 tool.