VAT w epoce cyfrowej: sprawozdawczość cyfrowa i e-fakturowanie jako narzędzie opodatkowania sprawiedliwego, prostego i przystosowanego do nowoczesnych technologii
VAT in the Digital Age: Digital Reporting and E-Invoicing as a Tool for Taxation That Is Fair, Simple and Adapted to Modern Technology

Summary/Abstract: The purpose of this article is to determine whether the tools designed in the ViDA Directive for digital reporting requirements, including e-invoicing, have the potential to contribute to taxation that is fairer, simpler and better adapted to modern technologies. At first sight the introduction of ViDA Directive is justified. However, at least two conditions must be met to achieve the intended objectives of the Directive: (1) the solutions should be uniform (harmonization is insufficient) and adopted at EU level, (2) the costs associated with implementing the described solutions will be significant not only on the side of the tax administration, but also on the side of the taxpayers, which must be taken into account when implementing the ViDA. The effective introduction of digital reporting and e-invoicing may favour the elimination of the tax risks associated with the Kittel doctrine. One may venture to assume that, together with the improvement of record-keeping and reporting tools, it will take on the role of a ‘weapon of last resort’ against exceptional cases of gross negligence by taxpayers.

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