Kiedy e-faktura zostaje doręczona?
Izba Skarbowa w Warszawie wydała interpretację dla serwisu miedzyfirmami.pl, który służy do wymiany dokumentów elektronicznych i e-faktur.

Firma
Sage, twórca i operator serwisu miedzyfirmami.pl do wymiany dokumentów
elektronicznych i e-faktur, wystosowała interpelację do Ministerstwa Finansów,
w której pytano m.in. o określenie momentu doręczenia e-faktury oraz wynikające
z niego uprawnienia do odliczenia podatku należnego. Pytano też o uznanie
zgodności z obowiązującym prawem mechanizmów i obiegu informacji, jakim posługuje
się serwis miedzyfirmami.pl w zakresie wymiany e-faktur i faktur korygujących.
Izba
Skarbowa w swojej interpretacji wydała jednoznaczną opinię, iż za moment
doręczenia e-faktury do odbiorcy uznaje się dzień, w którym odbiorca ten
odebrał e-mail powiadamiający o przesłaniu do niego e-faktury za pośrednictwem
serwisu miedzyfirmami.pl . W praktyce e-mail powiadamiający odbiorcę e-faktury
wysyłany jest automatycznie w momencie wgrania na serwer miedzyfirmami.pl
dokumentu przez nadawcę. Izba jednocześnie zaznaczyła, że „odbiorca e-faktury jest upoważniony do obniżenia kwoty podatku
należnego o podatek naliczony wykazany na e-fakturach, w okresie, w którym
otrzymał wiadomość e-mail, bądź w dwóch następnych okresach rozliczeniowych – w
zakresie w jakim nabyte towary i usługi są wykorzystywane do wykonywania
czynności opodatkowanych”. Warto podkreślić, że opinia ta dotyczy zarówno
e-faktur, jak i faktur korygujących wysyłanych w postaci elektronicznej za
pośrednictwem serwisu.
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KSeF: czy polskie firmy są gotowe?
Na to i inne pytania związane z digitalizacją faktur w polskich przedsiębiorstwach odpowiada raport Webcon.
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E-faktury: najpierw dobrowolnie, potem obowiązkowo
Co oznacza przejście firmy na nowe e-faktury? Fiskus wyjaśnia.
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Symfonia zastępuje markę Sage w Polsce
Producent oprogramowania zmienił właściciela i rozpoczął rebranding.