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2022年，欧盟委员会发布了进一步推动欧盟范围内发票和增值税（VAT）申报数字化的改革提案——即“数字时代的增值税（ViDA）”计划。这一变革将彻底革新整个欧盟的增值税体系，并影响到所有成员国的企业。
ViDA 计划的关键性改革包括：
- 更新增值税申报义务 —— 对于跨境交易，电子发票的开具将成为强制性要求。此外，该要求可能进一步扩展至成员国国内交易的申报。这意味着纳税人必须以电子方式、实时地向税务机关申报所有交易信息，形成统一的数据汇总。标准发票格式将采用结构化电子发票。
- 对数字平台施加新的税收义务 。
- 简化跨境增值税注册 –—企业无需在多个欧盟国家申请增值税号，仅需在一个成员国完成增值税注册即可。为此，欧盟委员会提出改进并拓展现有的“一站式申报”（One Stop Shop）、“进口一站式申报”（Import One Stop Shop）以及反向征收机制（Reverse Charge）。
波兰积极响应了欧盟的“数字时代的增值税”计划，并已启动强制性电子发票的实施工作。自 2024 年 7 月起，在波兰设有公司注册地或固定机构的纳税人必须通过 国家电子发票系统（波兰语：Krajowy System e-Faktur – KSeF）开具结构化发票，以符合最新的增值税申报要求。
讯息更新!
2024 年 4 月 26 日，波兰财政部宣布推迟 国家电子发票系统（KSeF） 的强制实施日期延至 2026 年。自 2026 年 2 月 1 日起，年营业额超过 2 亿波兰兹罗提 的企业将必须使用 KSeF系统开具电子发票。而自 2026 年 4 月 1 日起，所有企业将全面适用KSeF 规定。
KSeF 是波兰的电子信息与通信系统，用于开具、接收和存储发票，最长可保存 10 年。该系统实现了税务检查流程的自动化，从而缩短审查时间，并减少企业在整个流程中的参与度。
RSM Poland 在结构化电子发票实施方面所提供的服务：我们如何支持 KSeF 系统的用户呢？
波兰电子发票系统（KSeF）的实施对许多企业和组织来说是一项重大挑战，而正式推行的截止日期正在临近。
电子发票实施阶段：企业需要积极参与的关键环节
- 调整内部流程以符合新法规要求。
- 分析现有系统的功能，评估其与 KSeF 规定的兼容性，并进行必要调整。
- 对负责开具发票的员工进行培训，确保他们了解新法规及其合规要求，以避免潜在法律风险。
要有效应对这些挑战，除了深入的税务知识，还需要法律、会计和 IT 领域的专业能力。我们经验丰富的专家团队，在 KSeF 系统实施涉及的各个关键领域均具备专业技能，可在整个过程中为您提供全面支持。
我们可以在您的组织内开展税务审计，重点关注以下三个领域：
- 进行当前状态的初步分析。
- 核实哪些销售和采购交易将使用电子发票进行记录。
- 核实目前用于开具销售发票和冲正发票的数据来源。
- 核实现有的发票处理流程，包括开具和接收发票。
- 在将发票纳入后，核实增值税登记簿（JPK_V7M、JPK_V7Q）的准确性。
- 在 KSeF 系统出现故障的情况下，制定结构化发票开具解决方案。
- 建立或更新现有的税务流程，规范电子发票的交换。
- 准备包含结论和建议的红旗报告
- 协助获得电子签名或电子印章。
- Recommending an external tool for uploading structured invoices to KSeF if the systems used by the taxpayer will not allow for that.
- Providing instructions facilitating the use of the above tool.
- Training of employees who are engaged in the invoicing process, together with the consequences of failure to comply with the new regulations.
- Providing advice on the use of the external tool for uploading structured invoices to KSeF.
The European Commission continues to work on the project. The planned changes, as resulting from the proposals made by the European Commission, are to take effect in the years 2024-2028.
Businesses operating in the European Union should start consider whether they are ready for the proposed changes. An important aspect of this analysis will be the concept of Single VAT Registration (SVR) in the EU.
The proposed changes seek to consolidate e-invoicing all across the EU. They refer both to the obligation to issue e-invoices for intra-Community transactions in real time and the obligation to report information on intra-Community transactions in real time.
Why should you choose the services of RSM Poland when implementing ViDA and KSeF?
Experts at RSM Poland have practical experience in the following tax advisory services:
- Conducting VAT Compliance audit – both for Polish and international entities.
- Supporting international entities in their VAT registration in Poland.
- Performing analysis with regard to creating a fixed establishment (CIT, VAT) by foreign entities operating in Poland.
- Supporting entities in the fulfilment of CIT and VAT Compliance obligations, as required by law.
- Contacting tax authorities and communicating necessary information in the event of checks, tax inspections, and tax proceedings.
Our bookkeeping, legal advisory and IT consulting offer consists of:
- Full outsourcing of bookkeeping and accounting supervision.
- Configuration and adjustment of the Oracle accounting system in line with the client’s expectations and in compliance with Polish regulations.
- Verification of existing qualified signatures/trusted profiles.
- Support in obtaining authorization for KSeF by the employees who will be responsible for sending and receiving e-invoices and correction e-invoices.
- Support in obtaining an electronic signature or electronic seal.
- Analysis of and advisory on the topic of terms of cooperation with business partners with regard to the obligations and procedures arising from KSeF (e.g. adaptation of contracts with business partners, general terms and conditions of contracts, sales, etc.).
- Preparation of internal documents (rules and procedures), including employment documentation, compliant with the new KSeF regulations (e.g. rules governing issuing and adjusting invoices, preparing supplementary information, procedure in case of system failure, etc.).
- Identification of compliance risks arising from the Polish Act on Preventing Excessive Delays in Business Transactions and from proceedings conducted by the Polish Office of Competition and Consumer Protection with regard to the implementation of KSeF (e.g. support in the identification of the size of the entity, defining creditor’s rights and debtor’s obligations as regards payment deadlines, etc.)
If you wish to avoid problems with tax authorities, contact our expert and find out how we can help your business.
