STRUCTURED E-INVOICES AS A MANIFESTATION OF THE DIGITIZATION OF THE TAX ON GOODS AND SERVICES IN POLAND – SELECTED ASPECTS
STRUCTURED E-INVOICES AS A MANIFESTATION OF THE DIGITIZATION OF THE TAX ON GOODS AND SERVICES IN POLAND – SELECTED ASPECTS

Summary/Abstract: Background: The subject of the research is structured e-invoices and their importance in thePolish tax system. Initially, the legislator said their use by Polish business owners was voluntary.However, from July 1, 2024, it will be obligatory, so paper invoices will be replaced with electronicand structured equivalents.Research purpose: The paper will show how structured e-invoices differ from unstructured ones.It will also show the importance they have in the Polish tax system and why they can be consideredfor the digitization of the tax on goods and services. In addition, based on survey data, the paperindicates whether Polish business owners want to use structured e-invoices voluntarily. Thebenefits of using structured e-invoices indicated in the survey questionnaire are also presented.The research assesses the extent of VAT digitization in Poland compared to other EU countriesand identifies the factors that influence this.Methods: The work is mainly based on the analysis of industry reports (national, foreign and EU).Polish and EU legal and tax regulations were also analyzed. At the stage of empirical research,the analysis of the results of our own surveys (primary data) was used. The survey data wassupplemented with secondary data included in industry reports and Eurostat data. The analyzedvariables are qualitative, which determined the statistical tool used, i.e., a fraction as the basicdescription parameter.Conclusions: At the moment, the benefits are noticed mainly by the Polish legislator, whilemost Polish business owners do not want to use this option voluntarily. The pace and numberof changes regarding digitization make the Polish legislator a leader in the European Union,although Polish business owners still have a lot to catch up on in this area, especially regardingstructured e-invoices.1

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