General information
The Ministry of Finance published a draft act, which is still awaiting adoption by parliament to become law. In June, the Ministry of Finance announced it had reviewed all comments submitted by the public and Polish ministers on this system and decided to take the following actions:
- Make the CTC system available for testing in October 2021 to prepare for the go-live date in 2022. The pilot will be available for all taxpayers.
- Adopt and publish legislation in October 2021.
- Make available two e-invoice schemas, one in Polish and one in English.
- Roll out the CTC system voluntarily in January 2022, after 3 months of testing (October – December 2021).
- Make the CTC system mandatory in 2023
Some of the features of the new invoicing system: to be able to issue invoices through the CTC system, the recipient’s acceptance is required, issuance and receipt of the invoice is deemed to take place in the platform, use of digital signatures is required; a qualified electronic signature is explicitly mentioned. Invoices issued through the system will by default be archived for ten years from the end of the year they were issued.
Benefits: from the taxpayer's perspective, e-invoice will bring many advantages such as security- the e-invoice will never be damaged or lost, convenience: e-invoices will be issued according to one template so that they will be very easy to use.
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