Representatives of the Ministry of Finance (hereinafter: MF) held a meeting in the last days of March, to summarize the National e-Invoicing System consultations and present their next steps regarding implementation of the National e-Invoicing System. If you haven’t yet read our post about the National e-Invoicing System consultations, just click here: https://www.nexiaadvicero.eu/en/what-do-we-know-after-the-national-e-invoicing-system-consultations/  and below is the information provided by the Ministry at a recent meeting:

• The date for the mandatory introduction of the National e-Invoicing System will be announced in late April/early May, and legislative work on the solution will be completed in July.

• The mandatory National e-Invoicing System is to apply to all taxpayers on the same date. As a reminder, previously the National e-Invoicing System was to be mandatory first for active VAT taxpayers, and VAT-exempt taxpayers were to apply it obligatorily 6 months later.

• Deferred will be:
  • penalties for non-use and erroneous use of the National e-Invoicing System,
  • the obligation to provide the National e-Invoicing System number in payments,
  • the use of the National e-Invoicing System for issuing NIP receipts and invoices from cash registers.

• The MF has presented a proposal for the so-called offline mode: during the transition period, all taxpayers will be able to use the option of issuing electronic invoices outside the National e-Invoicing System (offline) with a QR code and entering them into the system on the next business day.

• The option to issue consumer invoices in the National e-Invoicing System will be introduced. Consumers will be provided with anonymous access to invoices via QR code.

• It will be possible to add attachments to invoices in the National e-Invoicing System in a structured form, depending on the subject of the sale and to generate and download buyer certificates for invoices in advance during the failure and offline periods.

• Paper invoices will be allowed during the transition period for taxpayers who do not issue invoices exceeding the amount of PLN 450, and their monthly total does not exceed PLN 10,000. This solution is dedicated to taxpayers for whom the implementation of the National e-Invoicing System will be extremely problematic.

• If the invoices have been issued in paper form or offline, there will be an obligation to mark them in the JPK_VAT sales records.

The MF announced that a National e-Invoicing System mobile application will be published in the second half of April to promote the solution. In addition, training sessions for taxpayers will be launched in all tax offices and tax chambers in May.

The main topics covered during the scheduled consultations include:

• rules for generating QR codes on e-Invoices,
• the National e-Invoicing System mobile application and free National e-Invoicing System software,
• the scope of e-invoicing.

Instructional videos will also be made available for taxpayers’ use, and a National e-Invoicing System hotline will be launched starting in July. In case of further doubts, taxpayers will be able to schedule one-on-one consultations at their tax office.  The MF also anticipates meetings with developers of IT solutions integral to the National e-Invoicing System for the benefit of taxpayers who decide to use such solutions.

Although this was so far the last currently scheduled meeting between the MF and taxpayers, it has been repeatedly stressed that this does not mean the end of consultations. Taxpayers can still submit their comments and suggestions to make the National e-Invoicing System a program tailored to their needs. 

Nexia Advicero’s specialists will follow the MF’s further actions and keep you updated in the news on the implementation of the National e-Invoicing System.