Storage of e-invoices in Poland. Changes in 2024

Learn about the changes in the Polish Accounting Act regarding the storage method and period for electronic invoices.

The standard period for which one needs to store accounting documents is 5 years starting from the end of the year in which the deadline for the tax payment expired (Art. 70 § 1 of the Polish Tax Ordinance).

Example:

A tax return filed in 2024 for 2023 – the document will be stored by the end of 2029.

The National e-Invoices System in Poland – does it store invoices?

The system is not only used to issue invoices but additionally it allows, among others, to receive structured invoices and store them.

For how long will the Polish National e-Invoices System store the documents?

Structured invoices are stored in the Polish National e-Invoices System for 10 years, starting from the end of the year in which they were issued. What then? After that period, the entrepreneur must store the documents on their own outside the system, starting from the expiry of the deadline for presentation of the tax obligation, bearing in mind the requirements concerning storage of electronic invoices (pursuant to Art. 112 and 112 a of the Polish Act on VAT).

Will that be enough?

Because the standard storage period of documents is 5 years, the storage period of 10 years offered by the system will be sufficient in most cases. However, some documents e.g., those regarding fixed assets or intangible assets, need to be taken into consideration. In the situations described above, according to the regulations, the obligation to store documents is 5 years starting from the end of the year in which the amortization took place.

Author: Patrycja Szczepańska – VAT specialist, the accounting outsourcing office of MDDP Outsourcing in Katowice

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