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National e-Invoicing System mandatory from July 2024

by Aleksandra Majnusz

22 May 2023, update: 25 May 2023

The Council of Ministers adopted the bill introducing the National e-Invoicing System (NeIS) on 9 May 2023.

What is the NeIS?

The NeIS is a tool for issuing and sharing structured electronic invoices. Structured electronic invoices (e-invoices) are currently available through the National e-Invoicing System to volunteers on par with the other invoices: hard copy invoices and electronic invoices. Structured e-invoices will become mandatory for VAT-registered taxpayers on 1 July 2024. Taxpayers who are exempt from tax due to their status or the transactions they make will have half a year more to prepare for the changes. The NeIS will be mandatory for them from January 2025. According to the bill, the NeIS apply to all entitles established in Poland and foreign entities having a fixed establishment here.

Penalties

No penalties for failure to use the NeIS will be imposed for the first half year of the system’s functioning. The taxman will be allowed to sanction taxpayers from 1 January 2025. The amounts of the fines will depend on the severity of the failure. As a rule, revenue authorities may impose a fine up to 100% of the tax value disclosed on the invoice issued outside the NeIS, and if the invoice includes no tax – a fine of 18.7% of the invoice total. The authorities will be allowed to punish taxpayers who:

have failed to issue an invoice in the NeIS despite being obliged to do so;
have issued an invoice that does not match the template made available in the NeIS during the system breakdown or in offline mode;
have failed to submit invoices issued during the system breakdown or in offline mode on time.

System failures

The bill describes also what to do in case of system failures. If the system fails at the taxpayer’s end, he will have to issue a structured invoice on the official template offline, send it to the buyer in the manner agreed with him, and then file it with the system no later than the next working day after the invoice date. In case of a system failure specified in a communication, the taxpayer may issue an structured electronic invoice offline and file it with the system within 7 days after the removal of the failure.

National e-Invoicing System – logical structure

The Ministry of Finance published the draft version of the FA(2) logical structure on 23 May 2023. The new logical structure – FA(2) – will be valid from 1 September 2023 and will let taxpayers adapt their IT systems to mandatory e-invoicing.

Exemptions from the NeIS

Invoices for consumers (B2C) and tickets that work as invoices (including toll motorway receipts) will be excluded. The system will not cover:

taxpayers not established and not having a fixed establishment in Poland;
taxpayers who are not established in Poland but have a fixed establishment here if that establishment is not involved in the invoiced supply of goods or services;
taxpayers who follow special procedures, e.g. in respect of certain services, international occasional transport of people or distance sale of imported goods.

VAT RR invoices and correcting VAT RR invoices may be issued in the NeIS on a voluntary basis. Invoicing using cash registers will be disallowed from 1 January 2025. Taxpayers who record sales using cash registers will have to issue cash register receipts, while invoices will have to be issued in the NeIS.

Summary

The National e-Invoicing System will revolutionise the Polish tax accounting. The system implementation is a major technological, organisational and financial challenge. The NeIS will force businesses to adapt their accounting systems to a new reality. From the technological and organisational perspective, the implementation will require many people and teams as well as major expenses. Business owners will have to check if their software suppliers are able to implement all changes required by the new obligations on time. Additionally, they will have to develop internal processes for e.g. invoice verification, document workflow monitoring and delivery of invoices to those who do not have to use the NeIS. Therefore, it is worth making good use of the time remaining for the implementation.

If you are interested in further information or support in preparation for the implementation of the National e-Invoicing System, you are welcome to contact our experts.

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Aleksandra Majnusz

Tax adviser (Poland)

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