Poland VAT e-invoice 2023

Poland plans to mandate its VAT e-invoice clearing database by 2023. The platform is already used on a voluntary basis, and is being reviewed for compulsory use to help the Ministry of Finance further close the VAT gap. 

This move looks to copy the success of the Italian SdI system, and similar live invoice reporting systems in Hungary, Spain and around the world.

The proposed model would include upload of sales invoices to the system, where customer may access them for deductions. This replicates the Italian model, and this design of tax authority-cleared invoices is common across South America.

JPK_VAT (SAF-T) is already being developed to replace the existing VAT return within the next year. This is a transactional-level reporting of all VAT transactions which enables the tax office to review and compare VAT transactions between all parties. This Polish e-invoice clearance system could replace the JPK_VAT reporting scheme.

Need a fiscal representative in Poland?

Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Polish VAT compliance?

Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.