The article presents the main principles on such basis as the Minister of Money dated 14 July 2005 within the issue and send accounts in electronic form, as well as holding and sharing the place a burden on authority or the authority of people invoices, fiscal control (Newspaper of Laws 133, pos. 1119).
Invoices can be released in electronic form, if their authenticity, origin and guarantee the integrity from the content:
- The so-called certified electronic signature. qualified certificate
- By electronic data interchange systems (EDI).
The law does not precisely define the typical forms of e-invoices. Therefore, the form e-invoices might be created in any formatting, but this should be agreed with the customer. This means that the agreement to change e-invoices may be limited to specific formats of centrum inwestycyjno-oddluzeniowe electronic forms.
E-invoice may be issued provided the recipient will recognize this form before. Acceptance shall be submitted on paper or in electronic style, but must be confirmed by a qualified certificate. Consent to the issuance of e-invoices might be withdrawn by its buyer or issuer. E-invoice issued without the consent from the recipients or after its withdrawal seriously isn’t valid. Please note that e-invoices cannot be issued from each regarding two different forms regarding exhibitors and customers.
Issue of e-invoices and receipt isn’t going to require the filing with this fact to the INTEREST RATES.
Duplicate and correction accounts to invoices issued in electronic form shall be sent in the identical form. An exception may end up being obstacles to formal (withdrawal of consent) or maybe a technical document to avoid the message in this style.
On Polish territory accounts issued or received with electronic form should be stored in such a way that the tax regulators at their request, full and continuous having access to these electronic invoices. E-invoices can be stored in the EU, but subject to prior notification on paper to the tax exercises to lose belly fat company and customs office.
Exhibitor and the recipient from the e-invoice should be stored in electronic form and format by which they were sent. Data guaranteeing the authenticity from the origin and integrity from the content of any e-invoices ought to be kept and distributed around the tax authorities within the odzywki principles established for these types of invoices.
Therefore, they must be supported not only the e-invoices, but also allowing to the data verification, and above all qualified certificates even timestamps. E-invoices must be held in its original style.