Poland: Consideration of VAT invoice exemption for specific services

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The Polish Ministry of Finance has initiated a consultation on a draft regulation aimed at providing an exemption from the obligation to issue structured VAT invoices through the National e-Invoice System (KSeF). This proposed regulation outlines exceptions for taxpayers who issue business-to-business (B2B) invoices for the following services:


  • Toll motorway services, which are substantiated by a single ticket invoice.
  • Passenger transport services via rail, water, or air, regardless of the distance traveled, supported by a single ticket invoice.
  • Traffic control and supervision services associated with en-route charges, with the exception of services eligible for zero-rating.


If adopted, this regulation would become effective on July 1, 2024. Stakeholders have until September 18 to provide their feedback on the proposal.



Source: legislacja.rcl.gov.pl

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