The coronavirus crisis has forced Poland to delay the launch of B2B electronic invoicing. The government has set a new date for the start of this electronic system: 2023, one year later than originally planned.

Throughout the first months of 2021, the Polish government will prepare and publish a bill for the regulation of electronic invoicing. In the meantime, as far as we know the adoption of electronic invoicing will have several phases in Poland.

Following the example of many countries in the European Union, the B2G electronic invoice will be the first to be implemented. This means that public administrations will have to prepare to receive and process e-invoices. In the second phase, voluntary B2B electronic invoicing will be implemented, with certain tax benefits to encourage its use. The third and final phase will be the deployment of mandatory B2B e-invoicing for all businesses in the country.

Poland wishes to follow the successful Italian electronic invoice model, i.e. a clearance model. This features the requirement of authorization by the tax authority in real time for the invoices to be valid.

The Polish government thus hopes to fight tax evasion and monitor the country’s business activity in real time.

The SAF-T report

The mandatory B2B electronic invoice will eventually replace the SAF-T Standard Audit File for Tax. However, until the e-invoice materializes, businesses will have to continue submitting the report.

Since 216, Polish businesses must submit the SAF-T report with a summary of the invoices sent and received. In this regard, 1st July, 2020 saw a modification concerning the content of that report coming into force: the compulsory addition of VAT registration and VAT credit details. However, only the country’s major businesses have had to adapt to this change. On 1st July, 2021, SMEs will have to follow suit, with micro-businesses finally adopting it on 1st January, 2022.

Consult regulations regarding electronic invoicing in Europe in “The Panorama of Electronic Invoicing.”

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