On 02 February 2023, the Ministry of Finance presented initial conclusions from public consultations regarding the bill introducing e-invoicing as a universal billing system in Poland. The key amendment pertains to postponing the entry into force of the mandatory National e-Invoicing System (NeIS) [Polish: Krajowy System e-Faktur] from 01 January to 01 July 2024 ( and 01 January 2025, for personally exempt taxpayers) and excluding consumer invoices from the scope of mandatory e-invoicing.
Initially, the obligation to issue structured invoices via NeIS was to be introduced on 01 January 2024, under the bill amending the act on VAT and certain other acts, as published on the Government Legislation Centre’s website on 01 December 2022. According to the initial assumptions, mandatory e-invoicing was to cover:
- domestic supplies of goods and provisions of services between companies (B2B),
- supplies and provisions to public authorities (B2G),
- supplies and provisions to consumers (B2C).
According to the notice of 02 February 2023, however, the Ministry of Finance decided to leave B2C invoices out of the scope of the mandatory e-invoicing scheme. Importantly, NeIS will not apply to tickets treated as invoices (including toll tickets). Notably, cash register invoices and simplified invoices can be issued in their current form until 31 December 2024.
Furthermore, the Ministry stressed that new provisions are going to provide for a special procedure in the event of the system’s failure on the taxpayer’s side. Should such situation occur, taxpayers will have the possibility to issue invoices off-line, outside NeIS, and upload them to the system the next day.
Possible penalties are going to be relaxed and will become applicable only from 01 January 2025.
Be reminded that the obligation to issue e-invoices via NeIS will apply to all taxpayers having their seat or fixed base in the territory of Poland. Further details regarding structured invoicing via National e-Invoicing System can be found here.
