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

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.