This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.
In Poland, the legal framework for electronic invoicing is grounded in both national and European law. The key regulations address VAT, archiving requirements, and the electronic transmission of invoices, particularly in the public sector and for general tax compliance.
Key Legal Foundations:
1. EU VAT Directive (2006/112/EC)
As in all EU member states, the foundation for electronic invoicing in Poland is based on the EU VAT Directive (2006/112/EC). This directive ensures that electronic invoices are as legally valid as paper invoices if authenticity of origin and integrity of content are guaranteed. Key provisions include:
- Article 232: Permits member states to recognize electronic invoices if authenticity and integrity are ensured.
- These requirements can be met through electronic signatures, EDI (Electronic Data Interchange), or other technologies that ensure data security and immutability.
Poland, as an EU member state, adheres to these regulations.
2. Polish VAT Act (Ustawa o VAT)
The Polish VAT Act (Ustawa o podatku od towarów i usług – Ustawa o VAT) governs the tax requirements for electronic invoicing. Key provisions include:
- Article 106b: Establishes invoicing obligations and confirms that electronic invoices are as valid as paper invoices, provided authenticity and integrity are ensured.
- Article 106e: Specifies the necessary details for invoices, including:
- Invoice number,
- Name and address of the parties,
- Amount and VAT,
- Description of goods or services provided.
- Article 106l: Confirms that electronic invoices must meet the same legal requirements as paper invoices.
The Polish VAT Act permits businesses to use electronic invoices if they meet the necessary security and data protection requirements.
3. Regulation on Electronic Invoicing (Rozporządzenie o fakturach elektronicznych)
Poland has issued a specific regulation detailing the requirements and conditions for transmitting and archiving electronic invoices. Key points include:
- Electronic invoices must be stored securely and immutably.
- An electronic signature or other technical solution must be used to ensure authenticity and integrity.
- Archiving requirements: Electronic invoices must be archived for at least 5 years, starting from the end of the calendar year in which the invoice was issued.
4. Electronic Invoicing in the Public Sector (EU Directive 2014/55/EU)
Poland has implemented the EU Directive 2014/55/EU on electronic invoicing in public procurement. This directive requires EU member states to establish systems for electronic invoicing in the public sector. In Poland:
- From January 1, 2020, suppliers contracting with public institutions must submit invoices electronically.
- Invoices must adhere to the Peppol Standard (Pan-European Public Procurement Online), a secure and standardized format for electronic invoices.
- Poland requires electronic invoices to be transmitted in a Peppol-compliant format, such as UBL or XML.
5. Electronic Signatures and Security Requirements
Poland recognizes electronic signatures as a common method for ensuring the authenticity and integrity of electronic invoices. This aligns with the EU eIDAS Regulation, which governs the legal recognition of electronic signatures.
- Qualified Electronic Signatures (QES) and Advanced Electronic Signatures (AES) are legally valid and provide the necessary security for the legal acceptance of electronic invoices.
- QES ensures that an invoice remains unaltered and the sender’s identity can be verified.
6. Archiving Electronic Invoices
Polish businesses must comply with archiving requirements for electronic invoices as specified by tax laws. Key obligations include:
- Electronic invoices must be archived for at least 5 years, starting from the end of the calendar year in which the invoice was issued.
- Archiving must ensure the integrity of invoices throughout the retention period, and invoices must remain accessible and readable for tax audits.
7. Practical Implementation of Electronic Invoicing in Poland
In practice, Polish businesses must ensure that electronic invoices meet the required standards:
- For transactions with the public sector, invoices must be created in structured formats such as XML or UBL.
- Public sector invoices are exchanged via the Peppol Network, which ensures compliance with EU standards.
- Private sector invoices can be transmitted in other formats, provided authenticity and integrity are guaranteed.
Summary of Legal Foundations in Poland:
- EU VAT Directive (2006/112/EC): Recognizes electronic invoices as valid when authenticity and integrity are ensured.
- Polish VAT Act (Ustawa o VAT): Electronic invoices must meet the same requirements as paper invoices.
- Regulation on Electronic Invoicing: Governs archiving and security requirements for electronic invoices.
- EU Directive 2014/55/EU: Mandates electronic invoicing in the public sector using the Peppol Standard.
- Peppol Standard: Used for exchanging invoices with public institutions.
- Electronic Signatures: Qualified and advanced electronic signatures ensure the authenticity and integrity of invoices.
- Archiving Obligation: Electronic invoices must be archived for at least 5 years.
Conclusion:
In Poland, electronic invoicing is fully regulated for both the private and public sectors. Businesses contracting with public administration must submit invoices via the Peppol Network, while electronic invoices in the private sector must comply with VAT requirements. Electronic invoices must meet the same standards as paper invoices, and specific requirements exist for archiving and signing invoices. A minimum 5-year archiving period is mandatory, and electronic signatures are widely used to ensure authenticity and integrity.
Create, send and receive electronic invoices – test now for free!
