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How does Scope handle e-invoicing for tax reporting in Poland and other EU countries?

Scope enables the integration of locally based service providers that convert invoices to the appropriate e-invoice format and send them to the tax authorities.

The Council of the European Union decided on June 17, 2021 to make electronic invoicing mandatory in Poland as of January 1, 2024. For companies based in Poland and foreign companies with Polish branches, this involves a switch to electronic invoicing (e-invoice). The tax authorities thereby assume a digitally signed tax report, which is created by a Polish company using the JPK standard file format and is transmitted electronically to its tax authority.

Scope is used in many European countries. In some, there is already a requirement to send e-invoices to the local tax authorities. Since each of these countries usually has its own local e-invoice format with a specific interface to the local tax authorities, we cannot implement all interfaces in Scope. We have therefore decided to enable the integration of locally based service providers that convert invoices to the appropriate e-invoice format and send them to the tax authorities.

Scope is equipped with a standard e-invoice interface for all outgoing invoices. This interface can be used by an external service provider to convert the standard e-invoice format (UBL) provided in Scope into the local format and send it to the local tax authorities in near real time.

Our experience is that such service providers are available in all countries with an e-invoice reporting requirement. Below, we have already summarized the most important framework conditions of the new invoice format for you:

  • Invoices via KSeF system are accepted by Polish tax authorities in JPK and XML file format.
  • For the structured invoice, the XML format is used, which corresponds to the logical structure of the electronic invoice FA (1) published in the Central Repository of Electronic Sample Documents (CRWDE) on the ePUAP platform.
  • It is assumed that the issuance and receipt of the invoice, will happen in the platform provided by the tax authorities.
  • Outsourcing of the issuance or receipt of invoices is possible. (Local providers, accounting).
  • The use of digital signatures is mandatory; a qualified electronic signature is explicitly mentioned.
  • The KSeF system includes an archiving function; invoices issued via the system are archived by default for ten years starting from the year of issue.