On April 18, 2019, the Act will come into force, which will definitely shorten the waiting period for Contractors to pay for completed public contracts, concession contracts and public-private partnership contracts. On the basis of the Act, a platform was created for sending invoices in a structured form, which should replace the traditional invoice form.
The platform is ready for testing at www.efaktura.gov.pl
The purpose of the act is to send structured electronic invoices related to the implementation of public procurement, concession contracts and public-private partnership contracts (hereinafter referred to jointly as public procurement) via a platform or ICT system operated by OpenPEPPOL (set of artifacts and specifications enabling cross-border eProcurement - www.peppol.eu).
As a rule, the obligation to apply the Act rests with the Ordering Party, with the following exceptions:
- public contracts to which the Public Procurement Law (PPL), the Act on the Concession Agreement, the Act on Public-Private Partnership (PPP) do not apply - provided that in the documents commencing the contract award procedure (contract, announcement, Terms of Reference – pol. SIWZ) the use of structured invoices has been excluded;
- public procurement up to the amount of 30,000 € - mandatory use from 1st of August 2019 (before that date, the Ordering Party has the right to refuse to use structured invoices);
- public procurement granted on the basis of proceedings initiated before the date of entry into force of the act (i.e. before 18th of April 2019).
Due to the above, the Contractor should anticipate the necessity of printing a paper version of the invoice for a transitional period. What is more, the Act will not completely eliminate paper invoices, because with certain probability some of the Ordering Parties will expect to send traditional versions for example during orders to which the Act on Public Procurement Law, concession contract or PPP does not apply. Importantly, the Contractor is not obliged to send structured invoices via the platform. The Act only encumbers the Ordering Party with the obligation to accept such invoices. However, this obligation was not sanctioned in any way. Therefore, in the event of an unjustified refusal to accept a structured invoice, in order to obtain payment for the fulfilled order, it will be in the Contractor's interest to continue sending traditional invoices.
The Act implements Directive 2014/55/EU of the European Parliament and of the Council of 16/04/2014 on electronic invoicing in public procurement.