Possibility to send scans of paper invoices by e-mail

A VAT invoice sent electronically in the form of a scan of the original paper version or in a PDF file is correct if the activities comply with the new regulation of the Minister of Finance. From January 1, 2011, electronic invoices do not have to be secured with an electronic signature or an EDI system.

Paper invoices

Issuing and storing paper invoices is regulated by the regulation on tax refunds to certain taxpayers, issuing and storing invoices, list of goods and services to which VAT exemption does not apply. Corrective invoices and invoices should be issued in at least two copies. The original is kept by the buyer and the copy is kept by the seller. From 1 January 2011. paper invoices can be stored in any way. It is only necessary to ensure the authenticity of origin, integrity of content, legibility of invoices, their easy retrieval, access to stored invoices in the event of an inspection by the tax or tax authority. Invoices are stored from the date they are issued until the tax obligation expires. When issuing an invoice, it is necessary to ensure the authenticity of its origin and data integrity, i.e. certainty as to the identity of the invoice issuer and the invariability of the data contained in the invoice.

Electronic invoices

Invoices may be sent, made available in any electronic format, provided that prior approval of the invoice recipient has been obtained. The issuance of the approval and its withdrawal may be expressed in writing or in electronic form. Invoices may be sent electronically, provided the authenticity of their origin and data integrity are preserved. The definitions of authenticity and integrity are the same as for paper invoices. The rules for storing electronic invoices are also the same as for paper invoices, except that, during the inspection, the tax authority or the tax inspection authority should be allowed to process the data contained in the invoices. A qualified electronic signature and the EDI system are examples of solutions to ensure the authenticity of the origin and integrity of the content of invoices.

In summary, if the contractor is sent an invoice in PDF format or as a scan of a paper invoice, while maintaining its authenticity and data integrity, it is considered an invoice delivered correctly. The form of securing the invoice by the taxpayer is optional.