In June, the Polish Ministry of Finance announced that the process of analyzing comments submitted as part of public consultations on the draft of the VAT Act amendment implementing the National e-Invoice System called KSeF (Krajowy System e-Faktur) has been completed. As a result of the public consultation, the concept of the newly introduced structured electronic invoice has been changed.
According to the new definition, a structured electronic invoice is understood as an invoice issued using the National e-Invoice System with an assigned number identifying this invoice in the National e-Invoice System (KSeF). The more detailed concept of a structured invoice pursuant to the VAT Act means an invoice prepared using interface software, in electronic form and in accordance with a specific model of an electronic document. The Ministry of Finance has published a draft version of the e-Invoice logical structure (FA_VAT).
The draft act amending the VAT Act was sent to the Legal Committee. A draft executive act (implementing order) to the act was also published. It shows that the originally assumed date of entry into force of the executive act (October 1st, 2021) is untenable. According to the draft, the executive act will take effect on January 1st, 2022.