One-time tickets exempt from the obligation of issuing structured invoices in the National E-Invoicing System (KSeF) in Poland
2 October 2023
On September 4, 2023, a draft regulation was introduced at the Government Legislation Center that defines situations where taxpayers, with properly documented delivery of goods or services, won’t need to issue structured invoices. Invoices related to toll road services, passenger transport regardless of distance, and air traffic control and surveillance will be exempt from this requirement to issue structured invoices.
As the Ministry of Finance points out, “not every business activity, due to its specificity, can be subject to the obligation of issuing structured invoices. Certain business operations won’t meet the KSeF requirements but must continue to operate smoothly, such as railway transport and toll road use. Even though the documents issued in these operations have limited data compared to structured invoices, they should be recognized as equivalent to structured invoices.”
In his ordinance the Minister of Finance identified transactions that don’t have to use the National e-Invoice System for structured invoices.
Taxpayers aren’t obligated to issue structured invoices when delivering the following services:
- Toll road travels, if validated by invoices in the form of a one-time ticket, issued by authorized VAT taxpayers.
- Passenger transport of any distance using trains, cars, ocean-going vessels, inland and coastal navigation vehicles, ferries, airplanes, or helicopters. These services should be validated by one-time ticket invoices issued by eligible VAT taxpayers.
- Air traffic control and surveillance services which involve route charges (excluding those with 0% VAT rate). These services must be documented by monthly invoices issued by the Central Route Charges Office (CRCO) of EUROCONTROL on behalf of the Polish Air Navigation Agency.
The project aims to prevent additional responsibilities for toll road concessionaires, which weren’t anticipated in concession agreements with the State Treasury. This allows the retention of current solutions, ensuring safety and speed at toll collection points and toll roads. Additionally, due to the unique nature of transport operations, including the vast number of one-time ticket transactions and their distinct format compared to standard invoices, the exemption for this sector from the obligation to issue structured invoices is justified.
The regulation is set to become effective from July 1, 2024, onwards.
Learn more about the National e-Invoicing System (KSeF) on our website: National e-Invoicing System (KSeF)
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
***
This publication is non-binding information and serves for general information purposes. The information provided does not constitute legal, tax or management advice and does not replace individual advice. Despite careful processing, all information in this publication is provided without any guarantee for the accuracy, up-to-date nature or completeness of the information. The information in this publication is not suitable as the sole basis for action and cannot replace actual advice in individual cases. The liability of the authors or getsix® are excluded. We kindly ask you to contact us directly for a binding consultation if required. The content of this publication iis the intellectual property of getsix® or its partner companies and is protected by copyright. Users of this information may download, print and copy the contents of the publication exclusively for their own purposes.
