E-Invoice - or structured invoice, what does it look like, what should it contain?

Starting January 1, 2022, you can use the National e-Invoice System (KSeF), a new system for issuing and storing invoices, launched by the Ministry of Finance. It is intended to facilitate market settlements, as well as prevent VAT extortion. The system will already be mandatory in a year's time, so the earlier you familiarize yourself with it, the better prepared you will be for implementation.

An e-invoice, or structured invoice, is a document that contains the information and form specified by the regulations and is saved in the appropriate electronic format, such as xml, which allows automatic reading and processing of the data it contains. It is nothing more than a data file with the information that should be included in every invoice: dates of sale and issuance, contractor data, values, prices, etc. At the same time, this data is saved not in the form of a jpg or pdf image, but in the form of the universal xml markup language, used to transfer data in a structured manner. Such a format is also used in JPK_VAT files submitted regularly by active VAT taxpayers. E-invoice in xml format is not readable to you, but IT accounting programs understand it. The new invoicing system brings a number of benefits to entrepreneurs. 

What should an e-invoice contain?

According to Article 106e (1) of the Value Added Tax Law (VAT Law), the following information should be included on the invoice:

• invoice date,
• identification number,
• The names or the name of the taxpayer and the purchaser of goods or services and their addresses,
• the number by which the taxpayer is identified for tax purposes,
• the number by which the purchaser of goods or services is identified for tax or value-added tax purposes, under which he received the goods or services,
• the date on which the delivery of goods or the performance of services was made or completed, or the date on which payment was received, if prior to the sale, if such date is specified and is different from the date of the invoice,
• Name (type) of goods or services,
• The measure and quantity (number) of goods delivered or the extent of services rendered,
• unit price of goods or services without the amount of tax (net unit price),
• the amount of any discounts or price reductions, including in the form of a discount for early payment, if not included in the net unit price,
• the value of goods delivered or services rendered, covered by the transaction without the amount of tax (net sales value),
• tax rate,
• The sum of the value of net sales broken down into sales covered by each tax rate and sales exempt from tax,
• the amount of tax on the sum of net sales value with a breakdown of the amounts related to each tax rate,
• amount of total receivables,
• Cash method - applies to small entrepreneurs who have chosen this method of accounting for VAT,
• Self-invoicing, if the buyer of the goods issues an invoice on behalf of the seller,
• Split payment mechanism (split payment) - for the sale of goods and services from Annex 15, which is effective from November 1, 2019,
• the margin procedure for travel agents, if they provide travel services for which the tax base is the margin amount,
• Margin procedure for the following groups: used goods, collector's items and antiques, works of art - where the tax base is the margin amount.

What else is worth knowing about e-invoicing?

If you are an exempt taxpayer, then according to Article 106e (1) (19) of the VAT Act, you should include this information on the structured invoice. You don't have to include information about the basis of your exemption if you don't exceed the sales value limit (Article 113(1) and (9) of the VAT Act). 

In the case of electronic invoices, you do not need to have written consent to receive them. If the counterparty pays the amount shown on the e-invoice, it thereby consents to receive electronic invoices.

When you sell goods or services to private, non-business persons, you can issue a named invoice at their request, which does not have to contain all the required data for standard invoices - the buyer's tax identification number will not appear on it.

The template of the logical structure of the e-Invoice (FA_VAT) is available in the Central Repository of Electronic Document Templates (CRWDE) on the ePUAP platform.