Poland is looking to roll out B2B electronic invoices for VAT clearance in 2022 at the latest This would replace the existing SAF-T (JPK-J) monthly reporting, which itself is due to replace the Polish VAT return this year. It will model itself on the successful Italian SdI pre-clearance model.
The initial implementation will be voluntary, and will eventually replace the Polish JPK files required monthly.
This will build on the rollout of B2G e-invoice programs following the EU lead. This is based around a central government clearing platform for submitting and forwarding invoices to governmental customers.
Poland will be reaching out to other EU member states to collaborate on sharing platforms and cross-border VAT data.
Poland has been very successful at reducing its VAT Gap, the measure between expected and actual VAT receipts. Much of this is attributed to anti-fraud measures such as online cash registers for report shop sales and comparing to subsequent VAT returns and payments. VAT cash registers are being rolled out to a further range of shops over the next six months.
Source Credit – Richard Asquith – (Avalara)