Modelo de facturación electrónica:
  • B2G: Centralized/Peppol
  • B2B: Post-Audit
  • From 2022, KSeF Voluntary
  • From 2023 Centralized, KSeF Mandatory
Formato de archivo obligatorio:
  • B2G: EN compatible
  • B2B: N/A
  • From 2024: Only FA_VAT (XML)
Requisitos de empresa a gobierno:
  • PeF/Peppol
Requisitos de archivado:
  • 5 Year Period
Firma electrónica:
  • No es obligatoria

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

09.12.22

  • Actualizaciones de los países
Anti-inflationary shield 2.0 Poland introduced the anti-inflation package to reduce the VAT burden on taxpayers. We communicated last month these measures had been extended until 31st October 2022.  The Council of Minister has now extended the measures to the end of the year. 

08.19.22

  • Información del tipo de IVA/IBS
Extension of VAT rate reductions Anti-inflationary shield 2.0 was introduced to reduce the VAT on certain products and therefore reduce the burden on taxpayers considering recent inflation, which continues to spiral unabated across Europe. The initial timeline for the reduced VAT rates in Poland within this initiative was due to expire on 30 June 2022. This has now been extended to 31 October 2022.

07.06.22

  • Actualizaciones de los países
Introduction of new VAT groups delayed The introduction of new VAT groups in Poland was expected to come into effect on 1st July 2022. However, there are indications that the applicable legislation will not be enacted in time. It is envisaged that the introduction of new VAT groups in Poland will now take place from January 2023. If so, this may affect the changes to the VAT-R form in Poland referred to below.

07.06.22

  • Información del tipo de IVA/IBS
New VAT-R form There have been some significant changes on the VAT-R form in Poland. The VAT-R is the form necessary to initiate VAT registration in Poland. Further to the two changes above, the form will now include the option to indicate that a particular taxpayer is part of a VAT group. The form also allows taxpayers to select whether financial services are taxed, or whether they are exempt from taxation. An English version of the form is also available. The new form came into effect from 1 July 2022. A transitional period has allowed taxpayers some flexibility and meant that the previous version could be used until 31 June 2022.

07.06.22

  • Información de la normativa
E-invoicing mandate delay Last month we communicated around the derogation granted to Poland by the European commission to mandate e-invoicing in the country. We expected the Polish mandate to be enforced through the course of 2023. The European Council has revised the date from which the derogation applies to 1st January 2024. This was approved by the European Council on 17 June 2022. This means Poland, at the earliest, can start mandating e-invoicing in the country from 1st January 2024. The derogation is effective until 31 March 2026. The legislation has now been published in the official Journal of the EU Union and the derogation is not legally binding. Tungsten Network is preparing to be ready for the Polish mandate and we will continue to update you on our progress.

04.28.22

  • Información de la normativa
Derogation from European Commission to mandate e-invoicing Poland has now received the derogation from the European Commission to mandate e-invoicing in the country. The derogation is required by each EU Member State if they wish to mandate e-invoicing in their respective country, as formal permission is needed to deviate from the right to receive an invoice in paper format (as per the EU Council Directive 2006/112/EC of 28 November 2006). This effectively means that Poland can now implement mandatory e-invoicing in the country. E-invoicing in Poland is expected to be enforced from April 2023. A firm date has not yet been set. Tungsten Network will communicate when a firmer date is communicated.

04.28.22

  • Actualizaciones de los países
VAT assistance to Ukraine The past 2 years have demonstrated a direct correlation between significant world events and the fiscal measures countries enact. This has been particularly notable with the coronavirus pandemic but is also becoming more apparent with recent events in Ukraine. We’ve previously seen countries such as Romania taking measures to ensure that all goods and services provided to persons affected by the war will not be subject to VAT. Poland is adopting multiple similar measures. The Polish National foundation of Tax Advisors has stressed that no public associations will benefit from any tax relief on aid from Ukraine. Poland is also considering the revision of a current decree, which would mean a 0% VAT rate would be applied to free-of charge deliveries of goods (or a supply of services) which would be aimed at assisting victims of Ukraine’s armed conflict. This would affect all deliveries / supplies made between 24 February 2022 and 30 June 2022, if approved by the Polish Parliament. We can expect to see many countries adopting similar measures, particularly bordering countries in close proximity to the conflict.

04.28.22

  • Actualizaciones de los países
Taxation of financial services The Polish Ministry of Finance has permitted the taxation of any financial services that businesses provide from 1st January 2022. The main effect of this is that many businesses will be able to deduct VAT from goods / services purchased, thus providing a financial benefit. Taxation of financial services is optional rather than mandatory. Financial services for retail clients are still exempt- meaning that any consumers should not see an increase in prices.

04.28.22

  • Información de la normativa
Extension for split payment mechanism Poland introduced the split payment mechanism in 2019. The split payment mechanism is where VAT is not paid together with the net amount into the applicable bank account. Rather, the VAT is placed into a separate dedicated bank account for the VAT. In November 2019, Tungsten Network enabled a feature allowing suppliers to indicate whether the invoice is subject to the split payment mechanism in Poland. The European Commission had granted Poland the right to mandate split payments until the end of February 2022. However, the European Commission has granted permission to extend the split payment mechanism beyond 1st March 2022, for a period of 3 years. In many respects, the split payment mechanism has the same underlying aims as the upcoming Polish e-invoicing mandate- to reduce the VAT gap, as the mechanism provides a means of certainty that the VAT has been paid. The extension of the split payment mechanism therefore serves to further reduce the VAT gap in Poland.

03.23.22

  • Actualizaciones de los países
Introduction of Polish VAT groups With the upcoming e-invoicing mandate expected during 2023 and new recent SAFT-requirements, Poland is overseeing a busy period in the re-structuring of its fiscal operations. Another significant change being introduced in Poland is the introduction of new VAT groups. Poland will permit the formation of VAT groups in Poland- these are groups which will typically be formed based on financial, economic or organisational ties. Taxpayers can be based in Poland or abroad- but if the latter, it is expected that they will conduct their business through a branch in Poland. Groups must be formed for a minimum of 3 years. A representative of the group will perform any VAT- related responsibilities. Any transactions between the members of the same VAT group will not be subject to VAT- although transactions with entities outside the VAT group will in effect be deemed to be transactions with the entire group. This comes with some benefits- transactions between members of the same group will not be subject to VAT and the corollary of reduced administrative-related duties relating to VAT. These regulations are expected to come into effect on 1 July 2022.

03.23.22

  • Actualizaciones de los países
Publication of new version of the JPK FA structure The Polish Ministry of Finance has this month published the new JPK_FA structure. Alongside the new structure, an information brochure has been published, outlining the main changes that have been introduced. The new structure can be located on the Polish National Tax Administration website.

02.04.22

  • Información del tipo de IVA/IBS
Reduction in VAT rates for food and energy

There is a recurring trend across Europe this winter as energy, electricity and heating VAT rates come more sharply into focus- a response to rising inflation on the continent, as well as the effects of the Covid-19 pandemic. Poland is no exception to this and the Sejm- the Polish Parliament- has responded to rising inflation with proposals to amend the VAT Act. These measures are part of a programme referred to as ‘anti-inflation shield 2.0’, which, as the name suggests, is a direct response to rising inflation in Poland.
• Basic food and beverages currently subject to the 5% VAT rate will be subject to 0% VAT;
• Goods used to drive internal combustion engines (diesel oil, biocomponents constituting self-contained fuels, motor gasoline, natural gas (wet), liquefied LPG) – currently subject to the 23% VAT rate – will be taxed at the 8% VAT rate;
• Fertilizers, plant protection chemicals, horticultural soil and other means of supporting agricultural production – currently subject to the 8% VAT rate – will be taxed at 0% VAT;
• Natural gas (CN 2711 11 00 or 2711 21 00) – will be taxed at 0% VAT;
• Electricity (CN 2716 00 00) – will be subject to VAT 5%;
• Heat energy – will be subject to VAT 5%.
Tungsten Network’s portal accommodates these rates.

02.04.22

  • Información de la normativa
Regulation of e-invoicing

E-invoicing in Poland became voluntary towards the end of 2021. To this effect, the Polish government has published a regulation on the use of the e-invoicing system. This regulation deals with several practical and logistical issues, including
• Authorisation required to use the National System of e-invoices;
• How authorisations can be granted, changed or withdrawn;
• How to authenticate entities using the National System;
• Structured invoice data, which will enable access to the invoice in the system
The link for this regulation can be found here.
While Tungsten Network is not supporting the voluntary phase, we are fully committed to supporting e-invoicing in Poland, when it is expected to become mandatory at a later date in 2023, which is yet to be confirmed.

02.04.22

  • Actualizaciones de los países
New JPK EWP structure published

The JPK is a set of data which is generated from a business’ IT system. This usually contains information about business operations for a set period of time. In Poland, this is only sent in electronic form and has a very specific layout. It allows the exchange of important information between businesses and tax authorities.
A new version of the JPK was published on 1st January 2022. Inevitably businesses will need to adapt to the new version- and this will take time. To this effect, the tax authorities have indicated they will not demand the new version – JKP_EWP (3) until April 2022.
The new version accommodates two new tax rates (12% and 14%), which have been added to the optional list node.
The new version can be found on the National Tax Administration website.

01.04.22

  • Información del tipo de IVA/IBS
Greater independence to decide VAT rates

Poland has recently announced it will be able to select its own VAT rates. There is a wait for this to be adopted but this is believed to be a formality only. This may result in several VAT rate changes in Poland. Tungsten has a big customer base in Poland and will ensure that any appropriate action is taken to implement any new tax rates.

We are very closely monitoring developments in Poland – on the back of some recent political unrest in the country, it is expected that there may be some significant changes upcoming in 2022 – we will keep you updated.

01.04.22

  • Información de la normativa
Logical structure of e-invoices published

The e-invoice logical structure is now available on the Central Repository of Electronic Document patterns on the ePUAP platform. This covers the following changes:

  • descriptions of member country codes and currency codes
  • the definition of the TAdres element, including adding a new TGLN type
  • adding the TZnakowy20 element
  • TNumerKSeF element definition
  • the definition of selected character elements to the integer type
  • entering the maximum number of occurrences of some elements, eg Transport, Shipment by update of descriptions of some elements, eg P_15, P_18A adding new grouping elements, e.g. Partial Payments, PlanDates, Agreements, Orders.

These are applicable from 1 January 2022. Note that the use of e-invoicing in Poland will remain voluntary until 01/01/2023.

11.12.21

  • Información de la normativa
National System of e-Invoices (KSeF)

We have previously written about the voluntary phase of the e-invoicing mandate in Poland, which is scheduled to start in January 2022. It is on course to become mandatory in January 2023.
The Polish Ministry of Finance has now started a pilot of the KSef, the Polish e-invoicing platform, and has invited any entities that develop invoicing software to test it. There is no official application process for this. All invoices issued during this pilot will be regarded as tests and have no legal effect.
Access to this trial version can be found via this link.

11.12.21

  • Información de la normativa
Law regarding structured invoices

Poland has passed a law regarding structured invoices.
This means that from 1st January 2022 the use of structured invoices will be voluntary. This may potentially become mandatory from January 2023.

10.06.21

  • Información del tipo de IVA/IBS
JPK VAT structure

The JPK VAT file is a collection of data based on the information in a taxpayer’s IT systems needed for SAF-T reporting. This provides information around business operations for a given period of time. A new version of the JPK-VAT logical structure will apply from 1st January 2022. 

The new JPK-VAT is a periodic filing document which combines the current JPK-VAT file, and monthly and quarterly VAT returns within one document. The Polish Ministry of Finance has been developing the draft version following tax consultations with entrepreneurs.  

This updated structure can be found via the following link: 

https://www.gov.pl/web/kas/struktury-jpk 

The updated structure will include all changes that enter into force during the period 1st July 2021-1st January 2022.  

09.08.21

  • Información de la normativa
Draft version of e-invoice logical structure available

With the voluntary phase of the mandate fast approaching in January 2022, the Polish Ministry of Finance has published some new documentation.

This includes the draft version of the e-invoicing structure and a sample invoice, which can be found on the Polish Ministry of Finance website: https://www.gov.pl/web/kas/krajowy-system-e-faktur

09.08.21

  • Información de la normativa
Postponement of voluntary mandate phase

The voluntary phase of the Polish national e-invoicing mandate has been delayed until January 2022. It was originally scheduled to be implemented in October 2021.

02.23.21

  • Actualizaciones de los países
Poland and Brexit – waiver of requirement of fiscal representative for the UK and Norway 

El Ministerio de Finanzas polaco publicó el 12 de febrero un proyecto de ley fiscal, según el cual las empresas con sede en Reino Unido y Noruega no estarán obligadas a designar a un representante fiscal en Polonia.

Esta importante decisión se debe principalmente la existencia de acuerdos de asistencia mutua válidos entre los países. Estos acuerdos definen el marco de cooperación y colaboración administrativa para luchar contra el fraude del IVA.La legislación entró en vigor con efectos retroactivos el 1 de enero de 2021.

02.23.21

  • Información de la normativa
Progreso rápido en el programa "Facturas estructuradas"

Durante algún tiempo, Polonia ha anunciado que implementaría su regulación de controles fiscales continuos antes que Francia. Parece que están progresando adecuadamente.

El Centro de Legislación del Gobierno polaco ha publicado un proyecto de ley que modifica la Ley del IVA al introducir un modelo de "facturas estructuradas" en el sistema local del IVA. El proyecto de ley solo está disponible para su consulta pública durante el mes de febrero. Se espera que la ley entre en vigor el 1 de octubre de 2021. Cabe señalar que, inicialmente, la emisión y recepción de facturas a través de la plataforma nacional de facturación electrónica (Krajowy System e-Faktur [KSeF] Sistema Nacional de Facturación Electrónica [NeIS]), será voluntaria y las empresas podrán seguir utilizando los formatos actuales, incluidos el papel, el PDF y otros formatos de facturación electrónica. Sin embargo, el gobierno recompensará a las entidades que adapten rápidamente sus sistemas adelantando las devoluciones del IVA. Está previsto que el sistema pase a ser obligatorio en 2023.

NOTA: El sistema polaco KSeF se asemeja mucho al "Sistema di Interscambio" italiano: la emisión y recepción de facturas tiene lugar en la plataforma y el sistema dispone de una función de archivo.

Cabe destacar que el proyecto de ley deja margen para añadir una regulación más detallada mediante decreto ministerial.

12.23.20

  • Información de la normativa
Implementación de la facturación electrónica a través del sistema nacional de facturas electrónicas (KSeF).

El ministro de economía polaco ("MoF") plantea cambios en la ley del IVA que contemplan la posibilidad de emitir facturas electrónicas además de las facturas en papel y electrónicas actuales, a través del KSeF, el sistema nacional de facturas electrónicas. Además de las ventajas empresariales de la facturación electrónica (como la reducción de costes, la transparencia y la reducción de los ciclos de pago), también hay ventajas para los contribuyentes, como la reducción del plazo de devolución de 60 a 45 días. El inicio del proyecto está previsto para el primer trimestre de 2021. Sin embargo, no se prevé que el sistema sea obligatorio hasta finales de 2022.

10.06.20

  • Información de la normativa
Polonia avanza a toda máquina en la compensación de facturas B2B

El Ministerio de Hacienda de Polonia planea aprobar una normativa de compensación de facturas B2B con IVA (parecida al modelo italiano SdI) a más tardar en 2022, aunque algunas fuentes apuntan a una fecha más próxima: mediados de 2021.

Leer más

03.09.20

  • Información de la normativa
Polonia adelanta la fecha límite para la facturación electrónica B2G a noviembre

Polonia ha dado un paso más en la introducción de una plataforma digital nacional que respalda sus principales servicios públicos con la introducción de la facturación electrónica obligatoria para las transacciones B2G.

01.01.18

  • Actualizaciones de los países
Polonia pospone los cambios en su ley del IVA hasta julio de 2018

Los principales cambios en la ley del IVA debían entrar en vigor el 1 de enero de 2018. Sin embargo, su implantación se ha pospuesto hasta julio de 2018.

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