- Implementation of the EU VAT E-Commerce Directive
- Modification in SAF-T reports (JPK_V7)
- The symbols SW and EE have been changed to WSTO_EE. From July to December 2021 there is the transitional period, in which the taxpayer are obligated to apply EE symbol for WSTO and telecommunication services, broadcasting services and electronically supplied services.
- The symbol IED has been introduced. It concerns the suppliers who facilitate the delivery of goods to the customer using and electronic interface who are not simultaneously registered to IOSS and OSS procedures in Poland or another EU country.
- The receipts regarding simplified invoices will not be shown separately in SAF-T reports but will be reported on the basis of collective reports from the cash registers and marked as RO.
- The MPP symbol (SPM) concerning split payment mechanism has been withdrawn (but there is still the obligation to issue invoices with MPP, if it results from the VAT Act).
Source Intertax
