Poland: National e-invoicing system; contractual penalties for VAT withdrawal; VAT grouping provisions

Reports on recent valued added tax (VAT) related developments

Reports on recent valued added tax (VAT) related developments

The KPMG member firm in Poland has prepared reports about the following valued added tax (VAT) related developments.

  • Production version of KSeF (national e-invoicing system) taxpayer application now available: A production version of the KSeF taxpayer application was launched by the Ministry of Finance on 17 May 2022. Taxpayers may use it, inter alia, to issue, receive, and preview invoices. To use it, a taxpayer must first authenticate, by means of a qualified electronic signature (individuals), a qualified electronic seal (other entities) or a trusted profile. Each invoice issued in the production environment and sent to the KSeF is deemed entered into legal circulation.
  • Contractual penalties for withdrawal in the context of VAT: The Supreme Administrative Court, in a ruling dated 11 May 2022, held that the amount paid by a counterparty for failure to collect and pay for the goods needs to be treated as contractual compensation not subject to VAT. The case at hand related to a company entering into contracts including special safeguard clauses in case the counterparty failed to collect the goods within the agreed time limits. In such a case, the company was entitled to sell the non-collected goods to a different purchaser. When the goods were sold at a lower price, the original buyer had to cover the difference between the actual lower sales price, and the contractual higher price, including all associated costs of non-collection.
  • Entry into force of VAT grouping provisions postponed: The Upper House of the Polish Parliament is assessing the legislation passed by the Sejm on 28 April 2022, amending certain actions that would automate the handling of certain matters by the National Revenue Administration. The legislation would postpone the effective date of provisions on VAT grouping until 1 January 2023. Note that the Polish Deal provisions in this regard assumed that VAT groups could be formed as early as starting from 1 July 2022.

Read a May 2022 report prepared by the KPMG member firm in Poland


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