- Changes to VAT invoice issuance rules starting January 1, 2025
- New special exemption procedure for small businesses SMEs introduced
- Changes include the addition of an individual identification number EX
- The Ministry of Finance published a draft regulation amending the existing rules from October 29, 2021
- The amendment aims to simplify the data required on invoices for taxpayers under the SME exemption scheme
- Simplified invoice data includes issue date, sequential number, names and addresses of the taxpayer and customer, description of goods or services, quantity, unit price, and total amount due
- Additional requirement for simplified invoices to include the individual identification number EX as per the new rules
- The changes are set to adapt the current regulations to the new SME procedure starting in 2025
Source: ksiegowosc.infor.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.
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