Invoicing programs

Minister for National Economy Decree No …/2018 of [date] [month] [year] amending Ministry for National Economy Decree No 23/2014 of 30 June 2014 on the tax authority's identification of invoices and receipts, as well as its inspection of electronic invoices

The draft decree requires invoicing programs to ensure electronic transfer of data included in invoices issued by such programs or in documents deemed to be similar to such invoices to the tax authority. It is compulsory to transfer data required under the regulations on VAT contained in the invoice or in the document deemed to be similar. However, the taxable person or entity may choose the invoicing program to transfer all data included in a given document to the tax authority. Data transfer shall take place immediately after the invoice or the document deemed to be similar has been issued by the invoicing program. The invoice or the document deemed to be similar shall be considered as issued when the data contained in the invoice or in the document deemed to be similar are locked by the program, and no further modification is possible. Invoice data shall be transferred electronically in XML format, in the manner and data structure specified by the notification of the tax authority. The draft also provides for the procedures to be followed in case of incorrect data provision, as well as in case of interruptions on both the sending and receiving side.

The draft does not apply to invoices issued by online cash registers and to printed invoice forms filled in by hand (handwritten invoices). Online invoice data reporting obligations do not apply to invoices issued by online cash registers, as the data included in simplified invoices issued by online cash registers shall be reported to the tax authority under the data reporting obligation applying to online cash registers. Data content of invoices issued by online cash registers is uploaded automatically into the online invoice data management system. In the case of handwritten invoices, Act CXXVII of 2007 on value added tax provides that as of the entry into force of the online data reporting obligation, the issuer of the invoice shall manually (weekly or daily, depending on the total amount) record invoice data on the online data reporting interface by filling in an electronic form.