- The problem is that the regulations do not specify how to correctly mark the invoice with a QR code.
- Taxpayers are required to mark a structured invoice with a QR code.
- The regulations do not provide a clear answer regarding the type of document on which the QR code should be included.
- The use of graphical forms of invoices, such as paper printouts or electronic documents, is clear and requires the inclusion of a QR code.
- The issue arises when a taxpayer wants to transmit an invoice in a different form, such as an XML file or through electronic data interchange (EDI).
- Literally interpreting the regulations would suggest that these forms are not allowed because they do not allow for the inclusion of a QR code.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
