The Polish Ministry of Finance seeks to establish a new national e-invoicing scheme, i.e. the National e-Invoicing System (NeIS), relying on the solution dubbed “structured invoice” and expected to become operative on 1 October 2021.

According to the draft bill amending the VAT Act dated 1 February 2021, the National e-Invoicing System will be an ICT system for receiving and storing structured invoices. Once an invoice is entered, the System will assign it an individual ID number and verify the invoice data against the structured invoice template. The invoice will be deemed issued and delivered on the date of being assigned an individual ID number. Another purpose of the System will be to analyse and control data submitted by taxpayers via structured invoices, which is to enhance analytical and assessment capabilities of tax authorities.

Similar solutions have been already applied in other countries, including Italy, where electronic invoicing was initially required for all public procurement, then, in 2017, became open to private transactions on a voluntary basis, ending up as a mandatory settlement scheme in 2019.

Under the draft bill, issuance of structured invoices via National e-Invoicing System remains conditional on being granted approval from the invoice recipient. According to the explanatory notes to the draft, the invoice recipient may give it by accepting a request made through the e-Mikrofirma application or by downloading the invoice via an application programming interface (API). Initially, the structured invoicing scheme will be provided on a voluntary basis, which makes it the third mode of invoicing available, along paper and electronic invoices. Nevertheless, the Ministry of Finance made it quite clear that around 2023 structured invoicing may become mandatory, just as in Italy.

According to the explanatory notes to the draft bill, the solution is to rely on a system of authorizations, meaning that issuing a structured invoice must be authorized by a competent person through the system. The invoices are to be drawn up directly in the financial and accounting system of the taxpayer and then sent directly to NeIS via API. Importantly, structured invoices may be submitted only by authorized and registered taxpayers. Registered taxpayers will have the possibility to browse through the structured invoices they issued or received, send xml invoices, or convert to PDF a selected invoice or number of invoices. 


There are also plans to grant or extend access to structured invoices to selected third parties, including accounting offices.

To encourage taxpayers to use the new solution, the draft bill provides for a raft of taxpayer-oriented incentives. Invoices will be stored on the platform of the Ministry of Finance, where they are to be available for a period of 10 years, counting from the end of the year in which they were issued, and, should the statute of limitations exceed this period, until the expiry of the tax liability limitation period, which means that they will be secured against damage or loss. Consequently, provisions on duplicate invoices will not apply to structured invoices.

The new invoice exchange system is to give taxpayers certainty that the invoice has been received by the recipient, while the standardization of the invoice template is to result in easier processing and accounting of documents, consequently facilitating automation processes. Moreover, the JPK_FA structure to be submitted at the request of the tax authorities will not have to encompass the structured invoices, since they will be available to the authorities in the National e-Invoicing System.

Furthermore, after fulfilling certain conditions, including the requirement to issue structured invoices in a given taxable period, the deadline for VAT refund will be shortened from 60 to 40 days.

An important incentive will also be the exclusion from imprecise and controversial provisions related to the settlement of correcting invoices reducing the tax base, introduced by the SLIM VAT package. Interestingly, instead of amending the regulations at issue, the Ministry is to allow to “circumvent” them by using the National e-Invoicing System for exchanging invoices.

Settlement of correcting invoices by the issuer will not have to be supported by documentation confirming that the conditions for reducing the tax base have been established and subsequently met. Pursuant to the explanatory notes, this obligation would be redundant, since the system is to offer automatic notification of correcting invoice reception, which means that the invoice can be accounted for in the settlement period in which it has been issued.

On the other hand, the buyer will be sure when to settle the received correcting invoices, since the draft provides that the buyer of the goods or services using structured invoicing is obliged to reduce the amount of input tax in the settlement for the period in which the correcting invoice was received.


Łukasz Daniek, Senior Tax Manager, Indirect Tax Services, KPMG in Poland

Frontiers in tax. Polish edition | June 2021

Frontiers in tax

This issue of the Magazine explores the key VAT-related changes, including introduction of a new type of e-invoice, commonly referred to as structured invoice, the SLIM VAT package, the VAT e-Commerce package, along with the latest developments related to the sugar tax.

In this issue:


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