Faktury ustrukturyzowane w obrocie gospodarczym. Korzyści i wyzwania dla przedsiębiorców

Abstract

The next stage in the process of digitization of the economy and tightening the tax system in Poland is the introduction by the Ministry of Finance of structured invoices (e-Invoices) via the KSeF portal. Using the new system from January 1, 2022 is voluntary, but from January 1, 2024, e-Invoices will be an obligatory solution. This means eliminating both paper and electronic invoices from the market. The aim of the research is to analyze the legal status and to identify benefits and obstacles to the use of e-Invoices in business transactions in Poland. The basic benefits of implementing the new system include: automation of invoicing and accounting processes, reduced waiting time for VAT refunds, and exemption of taxpayers from the obligation to archive invoices. In addition to the benefits, taxpayers also point to a number of challenges related to the new obligation, such as: developing new procedures related to issuing and receiving e-invoices, the inability to correct and simplify the invoicing process, or additional accounting costs in small companies related to switching invoicing to accounting offices. According to taxpayers, adjusting the organization to the requirements of the National System of e-Invoices is one of the biggest digital challenges in the Polish tax system.(original abstract)