Poland: Draft decree exempting certain supplies of goods and services from obligation to issue structured invoices
A draft decree exempting certain properly documented supplies of goods or services is proposed to become effective 1 July 2024.
Draft decree exempting certain supplies of goods and services
The Ministry of Finance on 4 September 2023 issued a draft decree exempting certain properly documented supplies of goods or services from the obligation to issue structured invoices:
- Using a toll motorway documented by invoices issued in the form of a single fare ticket by value added tax (VAT) payers authorized to provide such services
- Transport of passengers over any distance by means of standard-gauge railways, car fleet, sea-going ships, inland and coastal transport means, ferries, airplanes, and helicopters, documented by invoices issued in the form of a single fare ticket by VAT payers authorized to provide such services
- Air navigation and control services, subject to route charges, excluding services covered by 0% VAT, documented by invoices issued on a monthly basis by the Central Route Charges Office of the European Organization for the Safety of Air Navigation on behalf of the Polish Air Navigation Services Agency
The decree is proposed to become effective 1 July 2024.
Read a September 2023 report prepared by the KPMG member firm in Poland
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