On October 28, 2021 KIELTYKA GLADKOWSKI participated in a webinar hosted by the IOE&IT and Digital Trader Services.
From the start of 2022, all British importers will need to complete declarations for imports from the EU. The deadline for transportation inspections, including sanitary inspections of food, animal products and plant-based goods, has been delayed until 2022. Despite this, importers must be prepared to fill out declarations from January 1, 2022.
The webinar therefore explained the new timeline for import controls and what this means for traders. Experts provided practical advice about what traders can do to prepare for these changes.
The webinar covered the following topics:
The customs controls and checks that are being introduced on 1 January 2022
The requirement to use the new Goods Vehicle Movement Service (GVMS) and how this works
When pre-notification and health certification will be introduced for agri-foods and steps traders can take
When physical checks will be introduced at Border Control Posts.
Along with the development of technology, which gives us more and more opportunities, the risk of cyber-attacks on our personal data is also growing. Hackers are using more and more sophisticated methods of compromising security to achieve their goal. One of the forms of cybercrime is spoofing, i.e. a group of attacks on ICT systems consisting in impersonating another element of the IT system, the effect of which is achieved by placing prepared data packets on the network or incorrect use of protocols.
Spoofing definition
The term “spoof” dates back over a century and refers to any form of trickery. However, today it is mostly used when talking about cybercrime. Spoofing is the act of disguising a communication from an unknown source as being from a known, trusted source, which can apply to emails, phone calls, and websites, or can be more technical, such as a computer spoofing an IP address, Address Resolution Protocol (ARP), or Domain Name System (DNS) server. It can be used to gain access to a target’s personal information, spread malware through infected links or attachments, bypass network access controls, or redistribute traffic to conduct a denial-of-service attack. Also it is a good way to gains access to someone’s device in order to execute a larger cyber-attack. Successful attacks can lead to infected computer systems and networks, data breaches, and loss of revenue – all liable to affect the organization’s public reputation. In addition, spoofing that leads to the rerouting of internet traffic can overwhelm networks or lead customers to malicious sites aimed at stealing information or distributing malware.
The Polish Ministry of Finance on 20 October 2021 issued a specification for the National e-Invoicing System (NeIS), providing tips for software developers wishing to integrate their programs with NeIS (API). This specification is not a source of law, but is only a set of guidelines for developers. The NeIS test environment website (https://ksef-test.mf.gov.pl/) does not contain a graphical user interface for uploading or downloading invoices. It contains material intended for IT departments working on integration with NeIS. This address is also used by the published API. The logical structures used by the API, the OpenApi (formerly Swagger) documentation and editor, and the test environment public key have been made available. For the time being, no descriptive interface specification has been published, as was the case for e-Declaration or the Single Control File. It has been indicated that the test version will use self-generated signatures and seals for authorisation in NeIS, the test version does not offer authorisation via the Trusted Profile and token at this point. Invoices will be submitted using the API provided in batch or interactive mode. An Official Delivery Certificate will be available with a list of invoices sent in a batch packet or during an interactive session. The provided service will verify the correctness of the sent invoices with the working version of the XSD schema. The API introduces permissions that can be assigned to a system user. A privilege management facility is provided that will allow to view, grant and revoke privileges. The types of roles available in the process are also indicated. It is worth noting that the message states that it is planned to make the use of e-Invoice mandatory for entrepreneurs in Poland from 2023.
PLATFORMS THAT IMPLEMENT THE E-INVOICING OBLIGATION IN B2G IN THE EU – DIRECTIVE 2014/55/EU
In Europe, the milestone made towards electronic invoicing is April 18, 2019, was the deadline for EU member states to implement Directive 2014/55/EU. As of this date, government entities are required, at least in the area of public procurement, to be ready to receive structured electronic invoices from their suppliers.
Instead of a restrictive or uncomfortable dictate imposed by a European central authority, public and private organizations of all sizes are finding that Peppol provides greater security, reduced costs and fewer manual processing errors.
What is the Central Register of Invoices and the National e-Invoice System
Poland as the fourth country of the EU countries decided to introduce the Central Invoice Register as another mechanism to prevent fraud against VAT. The Central Invoice Register is also known as the Central Invoice Database or the National e-Invoice System. It is a system that brings together all the invoices issued by entrepreneurs. It was established in order to tighten the tax system and prevent tax fraud. The Polish National e-Invoice System began its operation on 1 January 2022 under the Act of 29 October 2021 amending the Act on Value-added Tax and certain other acts (Journal of Laws of 2021, item 2076). The National e-Invoice System (NeIS) allows structured invoices to be issued and made available. On the basis of Art. 106nb of the Act on Value-added Tax of 11 March 2004, NeIS can be used by taxpayers, entities indicated by the taxpayer (e.g. an accounting office), enforcement bodies specified in the Act on Enforcement Proceedings in Administration of 17 June 1966 and court bailiffs performing enforcement actions within the meaning of the provisions of the Code of Civil Procedure in cases indicated in Art.106c of the VAT Act, natural persons indicated by such entities, natural persons indicated in the notice on granting or withdrawing the right to use the National e-Invoice System to whom the taxpayer or entities referred to in Art. 106c of the VAT Act have granted the right to use this system, entities other than listed, indicated by natural persons using the National System for e-Invoices, if the right to indicate another entity results from the rights granted to such natural persons.
