New invoice regulation from November 1, 2021

Co-Size-Changing

The Ministry of Finance is working with considerable delay on the regulation on issuing invoices, which is to apply from November 1, 2021. On the other hand, the current regulation is to lose its current legal force. Therefore, it is worth reading what will change in connection with the newly developed regulation.

New invoice regulation from November 1, 2021

Currently, the Ministry of Finance is working on a new regulation on issuing invoices. There will be no substantive changes to this regulation, they will be technical and aimed at adjusting to the statutory changes that will take place.

The regulation will specify:

  1. cases in which invoices may contain a data range narrower than that specified in art. 106e of the VAT Act and the scope of these data;

The change will concern:

  1. the supply of goods or the provision of services exempt from tax pursuant to art. 43 sec. 1 points 2-6, 8-36 or regulations issued on the basis of Art. 82 sec. 3 of the VAT Act;

  2. the provision of tax-exempt services pursuant to art. 43 sec. 1 point 7, 37-41 of the VAT Act,

  3. the supply of goods or the provision of services exempt from tax pursuant to art. 113 paragraph. 1 and 9 of the VAT Act,

  4. travel on a toll motorway or travel to any distance, issued in the form of a single ticket by taxpayers entitled to provide services consisting in the transport of passengers: standard-gauge railways, car fleet, sea-going ships, inland and coastal transport means, ferries, airplanes and helicopters.

  5. provision of air traffic control and supervision services for which route charges are collected, with the exception of services taxed with a tax rate of 0%, issued for monthly periods by the Central Route Charges Office (CRCO) of the European Organization for the Safety of Air Navigation (EUROCONTROL) on behalf of the Polish Air Navigation Services Agency.

  1. other than specified in art. 31a paragraph. 1 of the aforementioned act, the method of converting amounts in foreign currencies shown on invoices, used to determine the tax base;

Applies to amounts expressed in euro shown on the invoice documenting the provision of air traffic control and supervision services for which route charges are collected, issued by the Central Route Charges Office (CRCO) of the European Organization for the Safety of Air Navigation (EUROCONTROL) on behalf of the Polish Navigation Agency Air.

  1. later than specified in Art. 106i of the aforementioned act, deadlines for issuing invoices.

In the case of air traffic control and supervision services for which route charges are collected, the invoice referred to in § 3 point 5 shall be issued no later than on the 28th day of the month following the month in which the service was performed.

The validity date of the new regulation - November 1, 2021.