New invoicing regulations in Poland

1
New invoicing regulations in Poland
Amendments to the invoicing regulation of 28th March 2011 have been published by
the Polish Minister of Finance. New rules will come into force on 1st January 2013.
Among them, the most significant are as follow:
1
A new type of invoice is implemented – a
simplified invoice. It will contain less data
than a regular invoice and will be acceptable
in cases where the amount of the invoice is
not higher than 100 € or 450 PLN,
The simplified invoice should not be issued
in cases of:




Supply to non-taxable individuals,
Intra-Community Supply of Goods,
Distance selling,
Supply of goods or services within the EU
when it triggers an obligation to settle the
VAT by the purchaser using self-billing,
2
Self-billing procedure is simplified,
3
There will be added a possibility to issue
one invoice with regard to continuous
supplies within a month,
4
Invoices concerning intra-community
supplies of goods must be issued not later
than on the fifteenth day of the month
following the month of transport or release
of goods,
6
5
Mentions on the invoices are modified:
a
Where an invoice is issued by the
purchaser on behalf of the supplier:
“samofakturowanie” (Self-billing)
b
Where the purchaser is liable for the
payment of the VAT: “odwrotne
obciążenie” (Reverse charge)
c
Where the VAT becomes chargeable at
the time when the payment is received:
“metoda kasowa” (Cash accounting)
d
Where the margin scheme for travel
agents is applied: “procedura marży dla
biur podróży” (Margin scheme – Travel
agents)
e
Where one of the special arrangements
applicable to second-hand goods, works
of art, collectors’ items and antiques is
applied: “procedura marży – towary
używane” (Margin scheme – Secondhand goods); “procedura marży – dzieła
sztuki” (Margin scheme — Works of
art) or “procedura marży – przedmioty
kolekcjonerskie i antyki” (Margin
scheme - Collector’s items and
antiques).
An obligation to include in the invoice
the registration number of the car while
purchasing a fuel for business purposes is
eliminated.
Audyt – Podatki – Outsourcing – Doradztwo
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