The central invoice database is being created. Who will it serve?
Entrepreneurs, taxpayers and the tax office, in short, all of them will benefit. First, as a test, and then obligatorily, a central invoice base will be introduced.
The Ministry of Finance is working on the solution. The central invoice base is to start in mid-2021. Entrepreneurs will be able to issue electronic invoices (e-invoices) and send them to buyers on the ministerial platform, from which they will be able to download them. The tax office will also have access to them.
As the plenipotentiary of the minister of finance for computerization explains, "the model of gradual implementation of the new standard is being considered, similar to the implementation of, for example, JPK_VAT".
The taxpayer will have access to all e-invoices submitted by the ministerial platform through the account prepared under the e-Tax Office project. This is another project on which the ministry is working. The goal is for each taxpayer to have a personal account for tax purposes.
Access to the ministerial platform and, consequently, all e-invoices will be possible from a computer, smartphone and tablet. - Taxpayers will no longer have to send the JPK_Faktura file at the request of the office, because the tax office will be able to access these data on their own.
From 2021, entrepreneurs will send their contractors e-invoices issued by them via the ministerial platform. At the beginning it will be voluntary, but when such a solution works, it may become an obligation.
Central invoice database - mode of action
All e-invoices provided by the ministerial platform via the account will be available to the entrepreneur. The purpose of creating accounts is that each taxpayer has his own personal account for tax purposes.
Access to it is to be possible from any device - computer, phone, tablet. Thanks to the access to the account, you will be able to see your e-invoices there, both those issued through the ministerial platform and received from contractors who sent them through this platform.
Important!
The purpose of introducing the Central Invoice Register is to analyze and control the correctness of the issued VAT invoices.
Taxpayers will also benefit! One of the facilitations is that they will no longer have to send the JPK_Faktura file at the request of the office. It is also possible that thanks to these changes, it would facilitate the entrepreneur's fulfillment of the obligation to prepare and even send some JPK files. In addition, the seller will be able to check whether his contractor (buyer) has downloaded the invoice, and the buyer will be able to check if the invoice is included in the white list of reliable VAT payers.
Central fact base - summary
The proposed solution, in addition to being beneficial for the tax office, will have a positive impact on business - it is to be a simple and easy-to-use electronic invoice exchange system. The condition is that this solution should be cheap and functional 24 hours a day without any breakdowns. Therefore, the entire system must be reliable, and regulations in the event of such failures - clearly defined.
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