Poland’s Next Step After SAF-T – Centralized E-Invoice

Gabriel Pezzato
March 18, 2020

The expansion of Poland’s new SAF-T report (JPK) barely took effect before Poland is steaming ahead with a more far reaching plan.  It aims to introduce a centralized e-invoice system via an exchange platform in 2022.

In an interview published on the Polish Ministry of Finance webpage, the Minister of Finance says that implementing mandatory e-invoicing in public procurement is a pilot project that may be expanded to B2B transactions on a voluntary basis in 2022.

The Minister explains the government is considering a range of different approaches to introducing e-invoices in the country, including an exchange platform through which suppliers and buyers can exchange invoices electronically. He mentions the Italian clearance system as an example and that, in clearance systems, the tax authority is part of the issuance process in which invoices are pre-authorized (cleared) in an automated way.

Poland moves to a clearance regime

Poland already allows the use of e-invoices, as a post audit regime without involvement from the tax authority. Under the current framework, the issuer must comply with some requirements, such as ensuring the integrity of the content, the authenticity of the origin, legibility of the invoice and the buyer must agree to receive invoices electronically. Although the exact details aren’t yet known, the new e-invoice system is expected to involve the tax administration during the issuance process, i.e. Poland will move from post audit to a clearance regime.   

The Polish government aren’t expecting to receive additional data from taxpayers as a result of introducing an e-invoice system but they do expect to receive it quicker. The tax authority already holds all necessary taxpayer data collected through the JPK reports. Nevertheless, an e-invoicing system would communicate data in real-time to the tax authority enhancing the efficiency of the tax system.

The benefits to Poland’s economy

The Minister cites the simplification for entrepreneurs and enhanced security among the benefits of introducing an e-invoice system in Poland. Buyers will also benefit as they’ll be able to download invoices issued to them from a centralized storage.  If introduced successfully it’s likely that the JPK returns will be discontinued, further reducing the administrative burden imposed on taxpayers.

In the interview, the Minister acknowledges the success Italy has had in mandating clearance e-invoicing. Italy has led the way in implementing continuous transaction controls in Europe, with its mandate having sought a derogation of the VAT Directive from the European Commission. We suspect the Minister’s reference to the Italian model may indicate the Polish government is open to following the same bureaucratic pathway.

This announcement from the Polish government is an indication that taxpayers must, more than ever, be alert to the rapidly changing environment for tax compliance in Poland. As more countries see the benefits from introducing continuous transaction controls in closing VAT gaps, Poland may be the next country to follow Italy’s lead, but it certainly won’t be the last. 

Take Action

To find out more about what we believe the future holds, download Trends in Continuous VAT Compliance

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Gabriel Pezzato

Gabriel Pezzato is a Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Gabriel’s background is in tax, corporate and administrative law. Gabriel earned a Law degree and a specialization degree in Tax Law in his home country and has a master’s degree in International and European Tax Law from Uppsala University (Sweden).
Share This Post

LATAM VAT & Fiscal Reporting
May 20, 2020
Sovos Acquires Taxweb, Extends Tax Determination Capabilities in World’s Most Challenging Compliance Landscape

Earlier this month Sovos announced its second acquisition of 2020, completing our solution for Brazil with an unparalleled offering that solves tax compliance in the place where it is most challenging to do so.  Too many companies doing business in Brazil have been burdened by managing multiple point solutions for continuous transaction controls (CTCs), tax […]

ShipCompliant United States
December 3, 2020
Illinois’ New Economic Nexus Sales Tax Rules to Affect Direct Wine Shippers

Starting January 1, 2021, many direct-to-consumer (DtC) wine shippers will face an added sales tax burden on their shipments to Illinois. The Illinois Department of Revenue (DOR) published FY 2021-06, which explains the upcoming change. Under the recent “Leveling the Playing Field for Illinois Retail Act,” the state will require all remote sellers with economic […]

EMEA VAT & Fiscal Reporting
December 2, 2020
Brexit and Fiscal Representation

Recently, we outlined the need for speed in understanding fiscal representation obligations. As the UK looks set to become a third country from 1 January 2021, there will be many ramifications for businesses operating cross-border – among them the requirement to appoint a fiscal representative to register for VAT purposes. As outlined in our previous […]

E-Invoicing Compliance EMEA Italy VAT & Fiscal Reporting
December 2, 2020
Italian Tax Controls: Five Key Facts to Know Before the New Year

While Italy rolled out its continuous transaction controls (CTC) reform in 2019, 2020 has been a year of expansion. Italian authorities plan to leverage all potential benefits of the successful implementation of the country’s central e-invoicing platform. Many of the updates will either be launched or enforced in the upcoming year, or later in 2022. […]

Tax Compliance Tax Information Reporting United States
December 1, 2020
Unclaimed Property Dormancy Periods by State: What You Need to Know

Understanding unclaimed property dormancy periods by state and executing the appropriate decisions can make or break your company’s unclaimed property program. This is due primarily to the fact that each state has varying dormancy periods. To complicate matters even further, each state has specific dormancy periods for each corresponding property type. As a result, determining […]

Sales & Use Tax United States
December 1, 2020
How Was the Nevada Economic Nexus Law Modified?

When the Supreme Court ruled on South Dakota v. Wayfair, Inc., remote sellers and marketplace facilitators across the country had to make changes in how they collected and remitted sales tax. The Nevada economic nexus law is one example of a state modifying its requirements for both remote sellers and marketplace facilitators in relation to […]