Poland – Country Profile

Poland – Country Profile

POLAND PROFILE – UPDATE

The eInvoicing implementation process in Poland was initiated by the Ministry of Economic Development in cooperation with a technology partner– Institute of Logistics and Warehousing (ILiM). At the beginning of January 2018, as a result of organizational changes, a part of Ministry of Economic Development was transformed into Ministry of Entrepreneurship and Technology (MPiT), that currently performs the duties of PEPPOL Authority in Poland. MPiT and ILiM are jointly continuing activities for implementing eInvoicing in Poland.

Fot the last few months intensive legislative work was underway, the effect of which was preparation of the law on electronic invoicing in public procurement. Project of that law was adopted in September by the Council of Ministers and in November was directed to the Polish Parliament, where the final wording of the act was adopted. In this way, Poland is ready to implement EU Directive 2014/55. A tool, used to fulfill the obligation of eInvoicing, will be national platform – PEF.

New solutions on the one hand adjust Polish law to the requirements set by the EU directive, on the other hand enable automatic communication between ICT systems, which will reduce the costs related to the circuit of invoices in paper or electronic but unstructured form.

Using the prepared platform (PEF) will be free of charge. At the same time, however, due to the fact that in Poland the current use of structured electronic invoices is low, a decision has been made to allow voluntary selection of this invoice route for contractors, representatives of the business sector. The solution introduced by the act is to encourage the use of the platform. However, the obligation to collect and handle structured invoices is imposed at the moment on the ordering parties, within the meaning of the provisions on public procurement.

The act will take effect from 18 April 2019 – in the first stage for public procurement above the equivalent of 30 thousand euros. From 1 August 2019, the obligation will apply to all orders. There will also be no distinction in relation to the type of the contracting entity, the obligation will cover any institution operating under the relevant provisions.

Poland does not intend to create its own national or sectoral CIUS. The Polish technical specifications refer to the PEPPOL BIS Billing 3.0 specification, which covers the requirements related to the European standard. Based on the PEPPOL BIS Billing 3.0 standard, implementation guides have been developed.

At the same time, it should be noted that there is a specific type of document in Polish tax regulations – a correcting invoice. It is a document issued in the event of a need to correct an error or make changes to the original invoice. The specification for this document will be published in accordance with the model of the mentioned PEPPOL BIS Billing 3.0 standard.

National eInvoicing Platform – PEF

The beginning of July was a time of intensification of work related to implementation of the European Directive on electronic invoicing in Poland. Then, agreements were signed with two contractors of the national electronic invoicing platform (PEF), by means of which exchanging invoices will be able to do so in a standardized electronic circuit. The new platform will consist of PEPPOL Access Points implemented by these two service providers. Both of them already obtained certified AP status.

The process of implementing PEF, which will become a portal for all participants of the exchange, is proceeding as planned. First stage, prototyping, was completed – while at the turn of the year there is planned to put into use the beta version of the platform. The finished product, including all functionalities, will be made available to users in March 2019, one month before the entry into force of the provisions of the Act. In the continuous mode, accompanying and supporting activities are carried out – trainings and seminars for users. At the same time, the platform itself at every stage of its preparation is tested by actual end users, which allows it to be prepared in accordance with the user experience principle.

PEF will have a much wider application than just handling documents in relation to the European standard. In addition to invoices, the following documents will be supported by the platform: orders, dispatch advices, rec advices, the aforementioned correcting invoices and an accounting notes. At the same time, it is up to the individual to decide whether or not the voluntary (from the point of view of the Directive) documents within the given public procurement will be handled by PEF or outside. Through the PEF reporting will be also available.

 

More about eInvoicing in Poland:

https://efaktura.gov.pl (Polish language version only)

 

Contact:

General information

  1. Michał Paćkowski

Email: michal.packowski@mpit.gov.pl

  1. Ewa Dobrzeniecka

Email: ewa.dobrzeniecka@ilim.poznan.pl

Technical information

  1. Tadeusz Rudnicki

Email: Tadeusz.rudnicki@ilim.poznan.pl