Poland: Rollout of B2B electronic invoices for VAT clearance in 2022

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)

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