Electronic services are speeding up and simplifying everyday matters. The tax administration is also embracing the digitalization trend. We've become accustomed to submitting the annual PIT-37 income tax return with a single click. The list of online services is constantly growing. All new tax settlement solutions are now digital.
The biggest tax revolution of recent months has been the implementation of the National e-Invoice System (KSeF). This system requires invoices to be processed exclusively in electronic form. However, invoices will not be allowed in any form. In principle, sending scanned invoices or documents generated by the accounting system in PDF format to a contractor will be prohibited. With the implementation of the KSeF, invoices will be required to be structured, consistent with the guidelines of the Ministry of Finance. The ability to issue and receive invoices in the system will be limited solely to entrepreneurs and authorized individuals. The introduction of the KSeF requires training for entrepreneurs and accounting office employees, as well as adapting accounting software to the new requirements.
The National E-Invoice System (KSeF) was scheduled to be implemented on July 1st of this year, but this has been postponed. As announced by the Minister of Finance, mandatory use of the National E-Invoice System will not begin this year.
However, tax digitization isn't limited to the National Tax Administration (KSeF). Currently, applications for Binding Rate Information (WIS), Binding Excise Information (WIA), and Binding Tariff Information (BTI) can only be submitted electronically.
Binding rate information is an administrative decision in which the Director of the National Tax Administration determines the applicable VAT rate for a specific good or service. As of January 1st of this year, applications for a Binding Rate Information (BIS) can only be submitted via the e-Tax Office. Paper applications or those submitted via ePUAP will not be processed.
A Binding Excise Information (BIA) is an administrative decision issued by the Director of the National Revenue Administration (KRA) for the purposes of imposing excise tax on excise goods or passenger cars, organizing trade in excise goods, or marking these products with excise stamps. The BIA specifies the tariff classification code according to the Combined Nomenclature (CN) for excise goods or passenger cars, or indicates the type of excise goods. Applications for this information can only be submitted via the Tax and Customs Electronic Services Platform (PUESC).
Binding tariff information (BTI) is an administrative decision issued by the Director of the National Revenue Administration (KRA) determining the tariff classification of goods, i.e., establishing the appropriate Customs Tariff code for a specific good. An application for BTI can only be submitted via PUESC.
Entities moving excise goods under the excise duty suspension procedure have likely become accustomed to the fact that the related documents – e-AD and e-DD – are submitted electronically. The existing SAD forms, which concern intra-Community acquisitions of excise goods, are also submitted electronically as e-SADs. In the excise tax sector, digitalization will also impact the method of recordkeeping. Currently, excise records can be kept in paper or electronic form. According to the draft bill amending, among other things, the Excise Duty Act, entities required to maintain excise records will be required to maintain and store them using the Central Register of Excise Products. Access to CEWA will be provided via PUESC, but each entity will be required to complete its profile with the required data. CEWA was scheduled to take effect on February 1, 2024. The bill was submitted to the Sejm, but a vote was not held before the end of the previous term. Therefore, it will require reinitiation in the Sejm. However, it is expected that electronic records will be introduced soon.
Not only will excise records be maintained electronically. Accounting books will also have to be maintained electronically. Starting in 2025, CIT taxpayers with revenues exceeding €50 million and tax capital groups will be required to annually submit structured information contained in their accounting books – the JPK CIT. The first audit file is scheduled to be submitted in 2026. This obligation will be periodically extended to additional entities. The introduction of JPK CIT will require adapting IT systems to the requirements regarding the structure and transmission of required data. Given the postponement of the KSeF system's implementation, postponements of the JPK CIT deadlines cannot be ruled out. However, it must be taken into account that the application of both the KSeF and JPK CIT is inevitable.
The digitalization of tax obligations and documents undoubtedly accelerates the processing of matters. The implementation of ever-new systems and solutions necessitates adaptation costs for both taxpayers and tax and customs authorities, as well as training for accounting staff and officials. Instead of implementing a succession of disparate systems, wouldn't it be simpler to invest in and develop a single, comprehensive system containing all the necessary solutions? This question remains unanswered by the Ministry of Finance.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of February 23, 2024
author/editor of the series:
