Home / Dz.U. 2012 poz. 1528
Regulation of the Minister of Finance of December 20, 2012, on the electronic transmission of invoices, the rules for their storage, and the procedure for making them available to the tax authority or the tax control authority
Rozporządzenie Ministra Finansów z dnia 20 grudnia 2012 r. w sprawie przesyłania faktur w formie elektronicznej, zasad ich przechowywania oraz trybu udostępniania organowi podatkowemu lub organowi kontroli skarbowej
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
2012-12-20
Entry into force
2013-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
electronic information carrierscomputerizationelectronic signaturetax offices and chambersTax controltax on goods and services
Related acts
Acts Declared Repealed (1)
References (3)
- Regulation of the Minister of Finance of December 17, 2010 on the transmission of invoices in electronic form, the rules for their storage and the procedure for making them available to the tax authority or tax control authority
- Regulation of the Minister of Finance of July 14, 2005, on the issuance and transmission of invoices in electronic form, as well as the storage and making available of these invoices to the tax authority or the tax control authority
- Law of September 18, 2001, on electronic signature.
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 11 March 2004 on value added tax · art. 106 ust. 10 i 11
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Law of December 7, 2012, on amending the law on tax on goods and services and certain other laws
- Implementing Regulations: Law of 11 March 2004 on value added tax
- Repeals Resulting From: Regulation of the Minister of Finance of December 17, 2010 on the transmission of invoices in electronic form, the rules for their storage and the procedure for making them available to the tax authority or tax control authority