The Ministry of Finance has published an official project of statutory changes regarding the National System of e-Invoices. The proposed solutions are partly the result of tax consultations that took place in recent months with the participation of both taxpayers and tax advisors.

In the proposals we can find solutions such as:

• issuance of B2C invoices and self-identification of the purchaser allowing access to an e-Invoice;
• sending attachments along with e-Invoices for certain industries,
• offline mode introduced during the transition period, which will be made available for use by all taxpayers,
• changes to income taxes that will bring the requirements of the invoice as proof of deductible expenses into line with the terms of the National System of e-Invoices. As a result, the obligations in the National System of e-Invoices of the buyer and seller will be balanced,
• changes in income taxes that will align the requirements of an invoice as evidence of a deductible expense with the terms of the National System of e-Invoices,
• generation and downloading of invoice issuer certificates, which are used when invoices are issued offline or during a system malfunction, and are necessary for generating QR codes,
• the possibility of issuing invoices in paper form for invoices whose gross amount does not exceed PLN 450 and their total amount in a month does not exceed PLN 10,000.

In the submitted draft, the MF also postpones:

• mandatory National System of e-Invoices for invoices issued via cash registers,
• penalties for non-compliance with National System of e-Invoices obligations,
• the requirement to provide the National System of e-Invoices number in payments for e-invoices and for invoices for which payment is made under the split payment mechanism.

The Finance Ministry is waiting until April 19 for comments on the presented draft, the content of which can be found here. If you have any suggestions, you would like us to make on your behalf, please feel free to contact our specialists.

Mirosław Siwiński, partner – msiwinski@nexiaadvicero.eu

Piotr Popiel, manager – ppopiel@nexiaadvicero.eu

It is also worth pointing out that the date of implementation of the National System of e-Invoices will be known to taxpayers very soon, i.e. at the end of April/beginning of May.