Wykorzystanie elektronicznych doręczeń
kwalifikowanych do komunikacji w systemach
fakturowo-księgowych
Application of Qualified Electronic Delivery
for Communication in Invoicing and Accounting Systems
Author(s): Paulina Pilch-SzewczykSubject(s): Economy, Business Economy / Management
Published by: Społeczna Akademia Nauk
Keywords: qualified electronic delivery; invoicing systems; accounting systems; JPK declarations; security; cost saving; efficiency
Summary/Abstract: This paper aims to present the possibilities of using Qualified Electronic Delivery for communication in invoice and accounting systems. In the first part, the essence of Qualified eDelivery and its use in business are discussed. Then, F-K systems, their features and the benefits of their use are presented. The next part of the paper discusses the combination of Qualified eSureties with F-K systems, in particular with JPK (Single Control File), which is a mandatory form of filing tax returns. The final part of the paper discusses the technical and legal aspects related to the use of Qualified eClaims in F-K systems and outlines the potential benefits for businesses arising from their introduction.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 23/2022
- Issue No: 4
- Page Range: 57-72
- Page Count: 16
- Language: Polish