EVERYTHING YOU NEED TO KNOW ABOUT THE E-INVOICE
The e-invoice was introduced in Poland as a full-fledged document in July 2005. However, the real revolution in accounting was brought about only by later changes in the law. It is a regulation regulating the principles of issuing, storing and delivering e-invoices, which entered into force at the beginning of 2011.
The new regulations have given entrepreneurs, as well as individuals, the freedom to choose how to ensure the authenticity and integrity of an electronic invoice. This significantly contributed to the popularization of e-invoices in Poland. Both small, medium and large companies began to use them on a large scale.
Same legal force
The new regulations gave the electronic invoice the same legal status as the traditional invoice, i.e. the paper version of this document.
Electronic invoice in public procurement
In November 2018, the Ministry of Entrepreneurship and Technology adopted the act on electronic invoicing in public procurement, concessions for construction works or services, and public-private partnership. Thanks to it, the Electronic Invoicing Platform (PEF) was created, which is used to transfer invoices and other structured documents between public procurement contractors and contracting authorities.
The introduction of the act and the PEF was aimed at adjusting Polish law to the EU directive of April 16, 2014 on electronic invoicing in public procurement.
Advantages of e-invoicing
There are many advantages of using e-documents. First of all, it saves paper and time, because electronic invoices do not require printing and sending by traditional mail.
Electronic invoicing is also much simpler and more convenient, compared to paper versions, to store. Computer disks and portable devices can hold countless e-documents. Electronic invoices stored in such a way, properly cataloged, can be easily found, which improves the work of enterprises.
All entities supplying goods and services value e-invoices for significantly reducing the time needed to provide a document and shortening the time of payment.
Acceptance and resignation from e-invoices
To be able to use an electronic invoice, both parties must agree. If we want to pay for a product or service, we have the right to refuse consent to the e-document and then we will receive its paper version.
Moreover, if the recipient has consented to the issuing of e-invoices by a given enterprise, he may at any time request a change of the form of delivering this document to a paper version.
Electronic duplicates and correction e-invoices
If necessary, the e-invoice can be corrected or - in the case of the original lost - its duplicate can be generated. Such documents should be issued in accordance with the original, i.e. in electronic form.
Rules for storing e-invoices
The most important rule to keep in mind when storing invoices is collecting these e-documents in their original format. It is also important that you save your documents on disk in a non-editable version.
The period for which e-invoices must be stored is the same as in the case of other accounting documents and is 5 years from the end of the calendar year in which the tax payment deadline expired, unless specific regulations provide otherwise.
Control of e-invoices
At the request of the tax inspection authorities, the taxpayer requested for inspection must enable them to collect and read issued and received e-invoices.
What should the e-invoice contain
The requirements for the information that must be included in the e-invoice are the same as for paper invoices.
For an e-invoice to be issued correctly, it must contain the following information:
- Date of issue
- The invoice number that identifies it
- Name, surname, names of the taxpayer and buyer, and their addresses
- NIP taxpayer and NIP taxpayer
- The date on which the goods are delivered or completed, or the service is provided, if such date is specified and different from the date of issue of the invoice; in the case of continuous sales, the taxpayer may indicate the month and year of sale on the invoice
- Name / type of goods / services
- Measure and quantity / number of goods / services purchased
- Unit price of the goods / services excluding tax (net amount)
- Tax rate
- Discounts (if granted)
- Value of all delivered goods / services without tax (net sum) with a breakdown into sales subject to individual tax rates and sales exempt from tax
- Tax amount on the sum of the net sales value, broken down into amounts related to individual tax rates
- Total sales (total amount due)
In order to meet the conditions of the e-invoice, the document must be issued and received by the contractor in any electronic format that allows, above all, to maintain the integrity of the content and legibility.
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