The Ministry of Finance has published details of another in a series of changes and updates of the System of Electronic Invoices (SEF). Also, the Internal Technical Instruction was updated.
The largest number of updates refer to changes regarding reporting VAT within the Collective and Individual VAT records.
The most significant changes within Individual VAT records
- numerous changes were made to the field’s name, i.e. the label (e.g. the name of the column “Calculation number” in “Number of individual VAT records”);
- some fields were deleted, i.e. the labels: “Document details”, “Foreign invoice”, as well as “Right to deduct VAT” were deleted for the following types of documents “Internal account for the turnover of a foreign person” and “Other internal account”;
- a new mandatory field “Year” was introduced;
- a new optional field “Basis for down payment” was introduced.
When it comes to the Collective VAT Record, we highlight the following changes
- changes of a large number of fields, i.e. labels, e.g. “Calculation number” in “VAT summary record number”, “Time range” in “Tax period”, “VAT reduction based on turnover from previous periods” in “VAT reduction”, “VAT increase based on turnover from previous periods” period” in “VAT increase”, and others.
- the following fields were abolished: “Details of collective VAT records”, “Turnover description” and “Total amount”;
- the label “Date of recording”, was added.
Another important change is the introduction of the possibility of binding the credit note for a previously issued down payment invoice in the E-invoicing system, regardless of whether the down payment invoice was approved or not.
