Poland announces plans around e-invoicing and SLIM VAT

e-Invoicing 2023 roadmap announced

Poland has updated its plans to roll-out an e-invoicing system in 2023.

By the end of 2021, e-invoicing via a centralized platform will be made available and will be optional for businesses.

From 2023, this will become mandatory for companies to issue all invoices using the e-invoicing system.

This will mean live submission of e-invoices to the National System for authorisation.

This will reduce fraud and also simplify the issuing invoices process for businesses.

Poland to adopt SLIM VAT to simplify VAT compliance

From 1 January 2021, Poland will adopt a number of changes aimed to simplify VAT compliance for Polish taxpayers (SLIM VAT).

Some of the features of SLIM VAT are:

  • 0% VAT rate to the prepayment for export of goods. The goods will have to be exported within 6 months after the end of the month when the prepayment was received;
  • Suppliers will no longer have the obligation to receive confirmation of acceptance of a corrected invoice/credit note from the customer to decrease the tax base and output VAT. Businesses can now adjust the tax base and output VAT in the period by issuing a corrected invoice. Documentation that shows the supplier has agreed with the buyer the change in the transaction must be obtained;
  • The threshold for the value of gifts to a single person that is not deemed a supply will be exclusive of VAT and may not exceed PLN 100 in a tax year;
  • Taxpayers will be allowed to choose to use the exchange rate mechanisms applicable in the field of income taxes or VAT. Up until now, taxpayers did not have this option and have to apply VAT rules;
  • The maximum value of small gifts that are not taxable if given to unregistered recipients will be increased from PLN 10 to PLN 20.

For other recent VAT updates from Poland check out other recent updates.

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