Legal provisions of COM(2022)136 - Authorisation of Poland to derogate from Articles 218 and 232 of the VAT Directive - Main contents
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| dossier | COM(2022)136 - Authorisation of Poland to derogate from Articles 218 and 232 of the VAT Directive. |
|---|---|
| document | COM(2022)136  |
| date | June 17, 2022 |
Article 1
By way of derogation from Article 218 of Directive 2006/112/EC, Poland is authorised to only accept invoices which have been issued by taxable persons established in the territory of Poland in the form of documents or messages in electronic format.
Article 2
By way of derogation from Article 232 of Directive 2006/112/EC, Poland is authorised to provide that the use of electronic invoices issued in the territory of Poland shall not be subject to an acceptance by the recipient.
Article 3
Poland shall notify the national measures implementing the special measure laid down in Articles 1 and 2 to the Commission.
Article 4
1. This Decision shall take effect on the date of its notification.
2. It shall apply from 1 January 2024 until 31 December 2026.
3. If Poland considers that an extension of the special measure laid down in Articles 1 and 2 is necessary, Poland shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying VAT collection. That report shall also evaluate the impact of those measures on taxable persons and in particular whether those measures increase their administrative burdens and costs.
Article 5
This Decision is addressed to the Republic of Poland.