The right to deduct input tax resulting from an invoice received in electronic form

Service-Tax

individual tax ruling IPTPP2 / 443-22 / 11-4 / BM 2011.06.13 Director of the Tax Chamber in Łódź

Based on Article. 14b § 1 and § 6 of the Act of August 29, 1997 Tax Ordinance (Journal of Laws of 2005, No. 8, item 60, as amended) and § 2 and § 5a of the Regulation of the Minister of Finance of June 20, 2007 on the authorization to issue interpretations of tax law (Journal of Laws No. 112, item 770, as amended), the Director of the Tax Chamber in Łódź, acting on behalf of the Minister of Finance, states that the position of the Company, presented in the application of March 30, 2011 (date of receipt by the National Tax Information Office in Piotrków Trybunalski on April 14, 2011), supplemented by a letter of May 30, 2011 (date of receipt on June 2, 2011), for a written interpretation of the tax law regarding VAT and services in the field of sending invoices in electronic form, storing invoices sent or received in electronic form, the right to reduce the amount of tax due by the amount of input tax resulting from invoices received in electronic form - is correct.

JUSTIFICATION

On April 6, 2011, the above-mentioned application for a written interpretation of the tax law in an individual case regarding tax on goods and services in the field of sending invoices in electronic form, storing invoices sent or received in electronic form and the right to reduce the output tax by input tax on invoices received in electronic form. In connection with § 5a of the above-mentioned Regulation of the Minister of Finance of June 20, 2007 on the authorization to issue interpretations of tax law (Journal of Laws No. 112, item 770, as amended), National Tax Information Office in Bielsko-Biała, in a letter of April 12, 2011 r. sent the above-mentioned application to the Director of the Tax Chamber in Łódź, National Tax Information Office in Piotrków Trybunalski (date of receipt on April 14, 2011), to be processed in accordance with the local jurisdiction. In the letter of 30 May 2011, the application was supplemented with clarification of the facts and the fee.

The following future event is presented in the present application:

The company is an enterprise specializing in the distribution of chemical raw materials for industry. In connection with the conducted business activities, the Company provides goods and services. Transactions made as part of this activity are documented by the Company with V A T invoices.

The company issues V A T invoices and corrective invoices (hereinafter collectively: invoices) and sends them to the recipients in paper form via post or courier (or they are handed over personally by the carrier delivering the goods, i.e. the invoice is provided along with the goods). Bearing in mind the related costs and the desire to improve the flow of invoices, the Company is considering introducing an additional method of sending invoices, i.e. sending invoices in electronic form via e-mail (as an attachment in PDF format to e-mail).

Invoices sent electronically will not have a secure electronic signature verified by a valid qualified certificate and will not be sent via electronic data interchange (EDI). The company intends to introduce its own solution to ensure the authenticity of the origin and integrity of the content of the invoice sent.

In accordance with the assumptions of the Company, the electronic invoicing system will function as follows:

  • Invoice in the form of a PDF file;
  • The invoice will be protected against editing by means of a randomly generated password;
  • The Company's computer system will verify whether the contractor has agreed to receive electronic invoices and will include information about this fact in the database table (indicating the invoice number, shipping address);
  • Then, the table will be verified and the PDF invoice will be actually sent, with this fact marked in the table. Such a solution will additionally obtain a register of sent electronic invoices; Electronic invoices will be sent to contractors from a specially created e-mail account / accounts - the Company's contractors will be informed about the identification data of the account / e-mail accounts belonging to the Company.

The Company also intends to introduce its own solutions for storing invoices sent electronically in PDF format and received by the Company in electronic form, ensuring the authenticity of origin, content integrity, legibility of invoices, immediate access to invoices and their easy retrieval (processing).

The company will collect information regarding data on e-mail accounts from which invoices from a given contractor will be sent. This solution will ensure that the invoice issued by a given contractor has been sent from a validated email account that only this contractor has access to. Invoices received by the Company in electronic form and sent by the Company will be stored in Microsoft Office SharePoint folders. People with access to Microsoft Office SharePoint folders will not be able to delete or modify invoices located in such folders. The applicant will also provide access to invoices to the controlling authorities using a browser that allows them to search, copy, print or view invoices on the basis of criteria specified by the controlling persons (e.g. invoice date, contractor, invoice issue time frame). In the event of receiving an inquiry from the contractor, it will consent to the sending of invoices in electronic form.

Moreover, the Company intends to archive the stored data on magnetic media on a daily basis.

Magnetic media The Applicant intends to store in a special safe.

In the letter of 30 May 2011, which supplemented the application, it was indicated that the Company is an active registered taxpayer of value added tax.

The following questions were therefore asked.

1. Does the method of sending invoices in electronic form described in the actual state meet the requirements set out in § 4 of the regulation on sending invoices in electronic form, the rules of their storage and the procedure for making them available to the tax authority or fiscal control authority of 17 December 2010 (Journal U. No. 249, item 1661 hereinafter: the regulation on electronic invoices) ...

2. Does the method of storing invoices sent or received in electronic form described in the actual state meet the requirements set out in § 6 and 8 of the Regulation on electronic invoices ...

3. If the Company agrees to send the Company electronic invoices by its contractors, will the Company have the right to deduct VAT from such invoices on the general principles specified in Art. 86 sec. 1 of the VAT Act ...

According to the Applicant:

Question 1 - the method of sending invoices in electronic form presented by the Company in the actual state meets the requirements specified in § 4 of the Regulation on electronic invoices.

Question 2 - the method of storing invoices sent or received in electronic form presented by the Company in the actual state meets the requirements set out in § 6 and 8 of the Regulation on electronic invoices.

Question 3 - taking into account the method of storing VAT invoices described in the application, which will also apply to the VAT invoices received by the Company in electronic form, the Company will be entitled to deduct on general principles resulting from Art. 86 of the Act on V A T.

Ad. 1 and ad. 2

In art. 106 sec. 10 and 11 of the VAT Act, the legislator has entered into a delegation for the Minister of Finance to define, by way of a regulation (in consultation with the minister competent for computerization), the methods and conditions for issuing and sending invoices by electronic means, as well as defining the rules of storage and the procedure for making available to the tax authority or to the tax inspection authority of invoices sent electronically.

The Minister of Finance, acting pursuant to Art. 106 sec. 10 and 11 of the VAT Act, issued an ordinance on electronic invoices, in which it specified the rules and conditions for storing and sending invoices in electronic form.

Ad. 1

Pursuant to § 4 of the Regulation on Electronic Invoices, invoices may be sent in electronic form provided that the authenticity of the origin and integrity of the invoice content is ensured. The Minister of Finance in § 2 sec. 1 of the Regulation on electronic invoices, it specified that the authenticity of the origin of the invoice shall be understood as certainty as to the identity of the supplier of goods or the service provider or the issuer of the invoice. On the other hand, the integrity of the content of the invoice is understood as ensuring that the data that should be included in the invoice has not been changed in the invoice (it is not possible to modify the invoice).

At the same time, in § 2 sec. 2 of the invoice regulation, the Minister of Finance indicated that the authenticity of the origin and the integrity of the content of the invoice are preserved ("in particular, in the case of use"):

1. a secure electronic signature within the meaning of Art. 3 point 2 of the Act of 18 September 2001 on electronic signature (Journal of Laws No. 130, item 1450, as amended), verified with a valid qualified certificate, or

2. electronic data interchange (EDI) in accordance with the contract on the European Electronic Data Exchange Model, where the concluded contract for this exchange provides for the application of procedures guaranteeing the authenticity of the origin of the invoice and the integrity of its data. "

From the literal wording of § 2 para. 2 of the Regulation on electronic invoices, the Company believes that the Minister of Finance, only by way of example, indicated two possible ways of ensuring the authenticity of the origin and integrity of the content of the invoice. The use of the phrase "in particular" by the Minister of Finance indicates that the catalog of ways in which taxpayers can ensure the authenticity of the origin and integrity of the invoice content is an open catalog.

Therefore, in the opinion of the Company, the requirement specified in § 4 of the Regulation on electronic invoices will be ensured if the invoices sent electronically meet the requirements specified in § 2 sec. 1 above of the Regulation, i.e. there will be certainty as to the identity of the supplier of the goods or the service provider or the issuer of the invoice, and it will not be possible to modify such an invoice.

The method of issuing and sending invoices presented by the Company in the actual state assumes at the first stage verification whether the given contractor has given the required consent to send invoices in electronic form. The invoice will then be sent in PDF format with additional protection against copying and editing. For this purpose, the Company will use a special application which, using a randomly generated password, will in practice not allow the content of the invoice to be modified. As a consequence, the condition of ensuring the integrity of the invoice content will be met.

Moreover, the Company will create a special e-mail account that will be verified and authenticated among its contractors. Each contractor will receive information that only invoices sent from this account can be considered without any doubt as issued and sent by the Company. This will ensure that the invoice received by the Company's contractor has in fact been issued and sent by the Company. Thanks to this solution, the authenticity condition of the origin of the invoice sent electronically will be met.

Bearing in mind the above, the Company is of the opinion that the method of sending electronic invoices presented in the actual state meets the requirements set out in § 4 of the Regulation on electronic invoices.

Ad. 2

In § 6 and 8 of the Regulation on electronic invoices, the Minister of Finance indicated the conditions that must be met for the proper storage of invoices in electronic form.

Pursuant to § 6 of the above-mentioned of the regulation, invoices sent in electronic form are stored broken down into settlement periods in any way, and the method of storing such invoices should ensure:

1.the authenticity of origin, integrity of the content and legibility of these invoices from the moment of their issuance until the expiry of the tax liability limitation period,

2. easy to find them, 3. the tax authority or the tax inspection authority upon request, in accordance with separate regulations, immediate access to invoices.

However, in accordance with the wording of § 8 of the Regulation on electronic invoices, invoices sent in electronic form and stored in this form are made available to the tax authority and the fiscal control authority in a manner enabling these authorities to immediately collect them and process the data contained therein.

As it follows from the above, the conditions for storing invoices sent electronically specified in the regulation of the Minister of Finance can be divided into two categories:

  • regarding the properties of the invoice,
  • regarding the possibilities it provides control over the invoice.

It should be emphasized that the Minister of Finance introduced the possibility for the taxpayer to specify any method of storing invoices in electronic form, subject to the fulfillment of the requirements specified in § 6 and § 8 of the invoice regulation. In the opinion of the Company, the method of storing invoices sent or received in electronic form, presented in the factual state of this application, meets the requirements set out in the Regulation of the Minister of Finance on electronic invoices.

Firstly, both the electronic invoices issued by the Company and received from the Company's contractors will be stored in Microsoft Office SharePoint folders, which will make it impossible to delete or modify invoices in such folders.

Secondly, access to electronic invoices stored by the Company will be possible using a special file browser that will enable searching, copying, printing or viewing invoices based on criteria specified by the controlling party (e.g. invoice date, contractor, invoice issue time period). In the opinion of the Company, such functionality of the browser of the invoices stored by the Company will allow the tax authorities or tax inspection authorities to access them immediately (the use of various invoice search criteria will make the access to a given invoice via the browser very fast) and will enable their immediate download and the possibility of their access. easy to find (process).

At the same time, the Company emphasizes that it will exercise all due diligence to ensure the security of the stored data - as it will introduce an additional solution (not required by law) consisting in daily archiving of the stored data on magnetic media, which will then be stored by the Company in a special safe.

To sum up, the Company is of the opinion that the method of storing invoices presented in this application meets the requirements set out in § 6 and § 8 of the Regulation on electronic invoices.

Ad. 3

The company expects that it will receive inquiries from its contractors for consent to the sending of invoices in electronic form. Therefore, the Company will apply solutions that will ensure compliance with the regulation on electronic invoices. First, the Company will obtain information about the e-mail account belonging to each contractor from which invoices will be sent in electronic form. As a consequence, only invoices from a validated e-mail account will be treated by the Company as invoices issued by that particular contractor. This will allow for the fulfillment of the condition of ensuring the authenticity of origin, i.e. certainty as to the identity of the supplier of goods or service provider or the issuer of the invoice (in accordance with § 2 section 1 point 1 of the Regulation on electronic invoices).

Electronic invoices received by the Company, the authenticity of which does not raise any doubts, will be stored in Microsoft Office SharePoint folders. People with access to Microsoft Office SharePoint folders will not be able to delete or modify invoices located in such folders. Such a solution will allow for the fulfillment of the second condition, i.e. ensuring the integrity of the content of the invoice, i.e. certainty that the data that it should contain in the invoice has not been changed (in accordance with § 2 section 1 point 2 of the invoice regulation).

In addition, the Company will also provide access to invoices to the controlling authorities using a browser that allows you to search, copy, print or view invoices based on criteria specified by the controlling party (e.g. invoice date, contractor, invoice issuance time frame).

Therefore, the requirements set out in § 6 and § 8 of the Regulation on electronic invoices will be met.

In view of the above and based on the presented facts, the Company will be entitled to deduct the input VAT resulting from invoices sent electronically, on the general principles resulting from art. 86 et seq. the VAT Act.

In the light of the applicable legal status, the position of the Applicant regarding the legal assessment of the presented future event is considered correct.

Pursuant to Art. 86 sec. 1 of March 11, 2004 on tax on goods and services (Journal of Laws No. 54, item 535, as amended), hereinafter referred to as the Act, to the extent that goods and services are used to perform taxable activities, the taxpayer referred to in Art. 15, has the right to reduce the amount of tax payable by the amount of the input tax, subject to article 22. 114, art. 119 paragraph. 4, art. 120 paragraph 17 and 19 and article. 124.

Pursuant to Art. 86 sec. 2 point 1 lit. and the act, the amount of input tax is the sum of the tax amounts specified in the invoices received by the taxpayer for the purchase of goods and services. Pursuant to Art. 86 sec. 10 item 1 of the Act, the right to reduce the amount of tax due arises in the settlement for the period in which the taxpayer received an invoice or a customs document, subject to items 2-5 and paragraph 11, 12, 16 and 18.

If the taxpayer fails to reduce the amount of tax due within the time limits referred to in paragraph 1. 10, may reduce the amount of tax payable in the tax return for one of the next two tax periods - art. 86 sec. 11 of the Act. With the above According to the regulations, the basis for deducting input tax are VAT invoices received by the taxpayer documenting the purchase of goods and services used to perform taxable activities.

Pursuant to Art. 106 sec. 1 of the act, taxpayers referred to in art. 15, are required to issue an invoice stating, in particular, the sale, date of sale, unit price without tax, tax base, tax rate and amount, the amount of the duty and the data of the taxpayer and the buyer, subject to paragraph 2. 1a, 2, 4 and 5 and article. 119 paragraph. 10 and art. 120 section 16.

In art. 106 sec. 8 of the act, the legislator entrusted the Minister of Finance with a delegation to define the rules for issuing and storing invoices.

Detailed rules for issuing and storing VAT invoices, as of April 1, 2011, are regulated by the Regulation of the Minister of Finance of March 28, 2011 on tax refunds to certain taxpayers, issuing invoices, their storage and the list of goods and services to which they do not apply goods and services tax exemptions (Journal of Laws No. 68, item 360).

Pursuant to the instruction set out in § 19 subpara. 1 above regulations, invoices and corrective invoices are issued at least in two copies, the original is received by the buyer and the copy is kept by the seller. Pursuant to paragraph 2 above paragraph, the provision of paragraph. 1 does not apply to invoices and correction invoices sent in electronic form. In the case of these invoices, the seller sends them, including making them available to the buyer, while keeping them in his documentation.

Pursuant to § 21 sec. 1 above of the regulation, taxpayers are obliged to store invoices and corrective invoices, as well as duplicates of these documents, until the tax liability expires.

Pursuant to paragraph 2 of this paragraph, taxpayers shall store invoices, correction invoices, and duplicates of these documents, broken down into accounting periods in any way that ensures:

1.the authenticity of the origin, integrity of the content and legibility of these invoices from the moment of their issue until the expiry of the tax liability limitation period;

2. easy to find them; 3. the tax authority or the fiscal control authority upon request, in accordance with separate regulations, immediate access to invoices, and in the case of invoices stored in electronic form, enabling these authorities also to process the data contained therein.

Wherein paragraph 3 of the same paragraph explains that the authenticity of origin referred to in sec. 2 point 1, it means certainty as to the identity of the person supplying the goods or the service provider or the issuer of the invoice, and sec. 4, that the integrity of the content referred to in para. 2, point 1, means that the data that should be included in the invoice have not been changed in the invoice.

The issue of sending and storing invoices in electronic form from January 1, 2011 is regulated by the Regulation of the Minister of Finance of December 17, 2010 on sending invoices in electronic form, rules for their storage and the procedure for making them available to the tax authority or tax inspection authority (Journal of Laws No. No. 249, item 1661) issued on the basis of the delegation contained in Art. 106 sec. 10 and paragraph 11 of the Act.

Pursuant to § 3 sec. 1 above of the Regulation of 17 December 2010, invoices may be sent, including made available, in electronic form in any electronic format, subject to prior approval of this method of sending the invoice by the recipient, hereinafter referred to as "acceptance". Of 2 of the above paragraph provides that the acceptance or its withdrawal may be expressed in writing or in electronic form.

Pursuant to § 4 of the above regulation, invoices may be sent in electronic form provided the authenticity of the origin and integrity of the invoice content is ensured.

At the same time, as stipulated in § 2 sec. 1 point 1 of the above-mentioned of the Regulation, the authenticity of the origin of the invoice is understood as certainty as to the identity of the supplier of goods or service provider or the issuer of the invoice, while the integrity of the invoice content - in accordance with § 2 para. 1 point 2 of the above regulation - means that the data that should be included in the invoice has not been changed in the invoice.

However, according to § 2 sec. 2 above of the regulation, the authenticity of the origin and the integrity of the content of the invoice are preserved, in particular, when using:

1. a secure electronic signature within the meaning of Art.3 point 2 of the Act of 18 September 2001 on electronic signature (Journal of Laws No. 130, item 1450, as amended), verified with a valid qualified certificate, or

2. Electronic Data Interchange (EDI) in accordance with the contract on the European Electronic Data Exchange Model, if the concluded contract relating to this exchange provides for the application of procedures guaranteeing the authenticity of the origin of the invoice and the integrity of its data.

The method of storing electronic invoices is specified in § 6-8 of the above-mentioned regulation. Pursuant to § 6 of this regulation, invoices sent electronically are stored broken down into settlement periods in any way that ensures:

1.the authenticity of the origin, integrity of the content and legibility of these invoices from the moment of their issue until the expiry of the tax liability limitation period;

2. easy to find them; 3. the tax authority or the fiscal control authority upon request, pursuant to separate regulations, immediate access to invoices.

Pursuant to § 8 of the Regulation of 17 December 2010, invoices sent in electronic form and stored in this form are made available to the tax authority and the fiscal control authority in a manner enabling these authorities to immediately collect them and process the data contained therein.

It should be noted that the above principles were introduced in connection with the adoption of Council Directive 2010/45 / EU of 13 July 2010 amending Directive 2006/112 / EC on the common system of value added tax with regard to the provisions on invoicing (Journal Urz. UE L No. 189), which was aimed at, inter alia, liberalizing the current standards for sending and storing electronic invoices so that paper invoices and electronic invoices are treated in the same way. New redaction of art. 233 of Directive 2006/112 / EC regulating the above-mentioned issues, has been made in such a way that the technical issues of issuing, sending and storing invoices are entirely left to the discretion of the taxpayer, limiting the role of the Member States only to the function of the verifier of procedures adopted by taxpayers enabling the control of the correctness of VAT settlement.

The presented future event shows that in connection with the conducted business activity, the Company supplies goods and provides services. Transactions made as part of this activity are documented by the Company with VA T invoices. The company issues VAT invoices and corrective invoices and sends them to recipients in paper form via post or courier (or they are handed over personally by the carrier delivering the goods, i.e. the invoice is provided along with the goods. ).

Bearing in mind the related costs and the desire to improve the flow of invoices, the Company is considering introducing an additional method of sending invoices, i.e. sending invoices in electronic form via e-mail (as an attachment in PDF format to e-mail).

Invoices sent electronically will not have a secure electronic signature verified by a valid qualified certificate and will not be sent via electronic data interchange (EDI). The company intends to introduce its own solution to ensure the authenticity of the origin and integrity of the content of the invoice sent.

In accordance with the assumptions of the Company, the electronic invoicing system will function as follows:

  • Invoice in the form of a PDF file;
  • The invoice will be protected against editing by means of a randomly generated password;
  • The Company's computer system will verify whether the contractor has consented to receive electronic invoices and will include information about this fact in the database table (indicating the invoice number, shipping address);
  • Then, the table will be verified and the PDF invoice will be actually sent, with this fact marked in the table. Such a solution will additionally obtain a register of sent electronic invoices;
  • Electronic invoices will be sent to contractors from a specially created e-mail account / accounts - the Company's contractors will be informed about the identification data of the account / e-mail accounts belonging to the Company.

The Company also intends to introduce its own solutions for storing invoices sent electronically in PDF format and received by the Company in electronic form, ensuring the authenticity of origin, content integrity, legibility of invoices, immediate access to invoices and their easy retrieval (processing).

The company will collect information regarding data on e-mail accounts from which invoices from a given contractor will be sent. This solution will ensure that the invoice issued by a given contractor has been sent from a validated email account that only this contractor has access to.

Invoices received by the Company in electronic form and sent by the Company will be stored in Microsoft Office SharePoint folders.

People with access to Microsoft Office SharePoint folders will not be able to delete or modify invoices located in such folders. The applicant will also provide access to invoices to the controlling authorities using a browser that allows them to search, copy, print or view invoices on the basis of criteria specified by the controlling persons (e.g. invoice date, contractor, invoice issue time frame). In the event of receiving an inquiry from the contractor, it will consent to the sending of invoices in electronic form.

Moreover, the Company intends to archive the stored data on magnetic media on a daily basis.

Magnetic media The Applicant intends to store in a special safe.

Therefore, answering the first question, it should be stated that the above-mentioned provisions of the Regulation of the Minister of Finance of 17 December 2010 define the conditions for sending invoices in electronic form and introduce the freedom of electronic format in which an electronic invoice may be sent. As a rule, invoices may be sent electronically, provided the authenticity of the origin and integrity of the invoice content is ensured. The authenticity of origin means certainty as to the identity of the supplier of goods or the service provider or issuer of the invoice, while the integrity of the content means that the data that should be included in the invoice has not been changed in the invoice. At the same time, it was indicated that the subject features of invoices in relation to invoices sent in electronic form will be maintained in the case of using a secure electronic signature, verified by means of a valid qualified certificate or electronic data interchange (EDI).

The indicated methods of ensuring the invoice features in question are only an example calculation, which means that the taxpayer may use any other means of ensuring the authenticity and integrity of the invoice.

Moreover, the use of electronic invoice transmission requires prior approval by the recipient for this method of transmitting this document. On the other hand, if the acceptance is withdrawn, the invoice issuer loses the right to send the invoice receipt from the day following the day on which he receives the notification from the recipient about the withdrawal of the acceptance.

As stated by the Company - the expected method of sending invoices in electronic form will ensure verification whether the contractor has consented to the sending of invoices in electronic form. Then the invoice will be sent in PDF format using electronic. The invoice will then be sent in PDF format with additional protection against copying and editing. For this purpose, the Company will use a special application which, using a randomly generated password, will in practice not allow the content of the invoice to be modified. As a consequence, the condition of ensuring the integrity of the invoice content will be met. Moreover, the Company will create a special e-mail account that will be verified and authenticated among its contractors. Each contractor will receive information that only invoices sent from this account can be considered without any doubt as issued and sent by the Company. This will ensure that the invoice received by the Company's contractor has in fact been issued and sent by the Company. Thanks to this solution, the authenticity condition of the origin of the invoice sent electronically will be met.

In connection with the above, if - as indicated by the Company - the conditions for: obtaining the recipient's approval as to the adopted method of sending invoices, ensuring the integrity of the content and authenticity of the origin of invoices, the method of sending invoices in electronic form presented in the application should be considered as meeting the requirements § 3 and § 4 of the above-mentioned Regulation of 17 December 2010

When answering question 2, it should be noted that the applicable regulations allow for the freedom of storing invoices. It is the taxpayer who decides in what form he will store invoices. However, the adopted method of storing invoices issued in electronic form must meet the conditions set out in the above-cited § 6-8 of the Regulation of the Minister of Finance of December 17, 2010.

Therefore, it is permissible to store invoices in electronic form, provided that the authenticity of origin, integrity of the content and legibility of these invoices are guaranteed from the moment they are issued until the tax liability expires; storing invoices in a way that makes them easy to find and in a way that allows, at the request of an authorized body, immediate access to invoices and processing of data contained therein.

As stated by the Company, in terms of storing invoices, it will collect information regarding data on e-mail accounts from which invoices from a given contractor will be sent. This solution will ensure that the invoice issued by a given contractor has been sent from a validated email account that only this contractor has access to.

Invoices received by the Company in electronic form and sent by the Company will be stored in Microsoft Office SharePoint folders, which will prevent the deletion or modification of invoices in such folders.

The applicant will also provide access to invoices to the controlling authorities using a browser that allows for searching, copying, printing or viewing invoices on the basis of criteria specified by the controlling party (e.g. invoice date, contractor, invoice issuance period) and will enable their immediate collection and the ability to find them easily. (processing).

Bearing the above in mind, it should be stated that if invoices are stored broken down into settlement periods, the method of storing invoices in electronic form described by the Company should be considered as meeting the requirements of § 6-8 of the above-mentioned Regulation of 17 December 2010

In turn, answering question 3, it should be stated that receiving invoices (corrective invoices) sent electronically, without a secure electronic signature, if the authenticity of origin, integrity of the content and legibility of these invoices are ensured from the moment of their issuance until the expiry of the tax liability limitation period and easy Finding them, also at the request of the tax authority and such method of sending invoices will be accepted by the recipient, is equivalent in tax consequences to receiving a paper invoice.

According to the application, the Company will obtain information about the e-mail account belonging to each contractor from which invoices will be sent in electronic form. As a consequence, only invoices from a validated e-mail account will be treated by the Company as invoices issued by that e-mail account, and will be treated by the Company as invoices issued by that particular contractor. This will allow for the fulfillment of the condition of ensuring the authenticity of origin, i.e. certainty as to the identity of the supplier of goods or service provider or the issuer of the invoice (in accordance with § 2 section 1 point 1 of the Regulation on electronic invoices). Electronic invoices received by the Company, the authenticity of which does not raise doubts, will be stored in Microsoft Office SharePoint folders. People with access to Microsoft Office SharePoint folders will not be able to delete or modify invoices located in such folders. Such a solution will allow for the fulfillment of the second condition, i.e. ensuring the integrity of the content of the invoice, i.e. certainty that the data that it should contain in the invoice has not been changed (in accordance with § 2 section 1 point 2 of the invoice regulation).

In addition, the Company will also provide access to invoices to the controlling authorities using a browser that allows you to search, copy, print or view invoices based on criteria specified by the controlling party (e.g. invoice date, contractor, invoice issuance time frame).

Thus, the Company reducing the output tax by input tax resulting from invoices received electronically that meet the above-mentioned the conditions in which the purchased goods and services will be used to perform taxable activities will be correct.

At the same time, it should be emphasized that it is the taxpayer who is obliged to ensure control in terms of compliance with the above-mentioned criteria by invoices received and stored.

At the same time, it is pointed out that the actual assessment of the correctness of the method (system) of storing invoices and the fulfillment of the conditions for ensuring the authenticity of origin, integrity of the content and legibility of the stored invoices may be performed by the competent tax authority or the tax inspection authority, because the procedure for individual interpretation, according to the content art. 14b § 1 of the Tax Ordinance Act, it is based solely on the interpretation of tax law. These provisions - as indicated above - do not specify specific technical requirements in this respect, so any technical solution, as long as it guarantees compliance with tax law requirements, will be correct.

It is also emphasized that the local authority, when issuing interpretations, does not have the appropriate tools, including those specified in Section IV of the Tax Ordinance, enabling such proceedings to be carried out.

The interpretation concerns the future event presented by the Applicant and the legal status in force on the date of issuing the interpretation.

The party has the right to lodge a complaint against this interpretation of tax law due to its inconsistency with the law.

The complaint is lodged with the Provincial Administrative Court in Opole, ul. Kośnego 70, 45-372 Opole, after a prior written request from the authority which issued the interpretation within 14 days from the date on which the complainant learned or could learn about its issuance - until the violation of the law was remedied (Article 52 § 3 of the Act on August 30, 2002, Law on proceedings before administrative courts - Journal of Laws No. 153, item 1270, as amended). A complaint to the Provincial Administrative Court (in two copies - Art. 47 of the above-mentioned Act) shall be filed within thirty days from the date of delivery of the authority's response to the summons to remedy the violation of law, and if the authority has not responded to the summons, within sixty days from the date of submitting the complaint. summons (art. 53 § 2 of the above-mentioned act).The complaint is lodged through the body whose action or inaction is the subject of the complaint (Article 54 § 1 of the above-mentioned Act) to the following address: Tax Chamber in Łódź, National Tax Information Office in Piotrków Trybunalski, ul. Wronia 65, 97-300