Poland: Legislation requiring e-invoices by 2023
Legislation to amend VAT law requiring e-invoices by 2023 was passed
Legislation to amend VAT law requiring e-invoices by 2023 was passed
The Sejm on 1 October 2021 passed legislation to amend the value added tax (VAT) law and to require electronic invoicing (e-invoicing)—thereby, replacing the current system for paper versions of invoices with e-invoices.
The legislation also includes measures concerning the establishment of a national e-invoicing system (KSeF).
New e-invoicing rules are to be effective 1 January 2022. Initially, the e-invoicing system would be voluntary. However, beginning 1 January 2023, e-invoicing system would be mandatory.
The bill will now to be submitted to the Senate for its consideration.
Read an October 2021 report [PDF 306 KB] prepared by the KPMG member firm in Poland
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