Poland: New bill on mandatory use of national e-invoicing system
The use of KSeF will become mandatory six months later than initially planned—on 1 July 2024.
The use of KSeF will become mandatory six months later than initially planned—on 1 July 20
A new version of the bill amending the value added tax (VAT) law and certain other laws was published on 15 March 2023.
The goal of the bill is to align the currently applicable provisions with changes resulting from the implementation of the national e-invoicing system (KSeF). Pursuant to the new bill, the use of KSeF will become mandatory six months later than initially planned—on 1 July 2024.
Mandatory e-invoicing will cover activities that currently need to be supported by an invoice issued in line with the VAT law provisions (i.e., activities subject to VAT, including supplies of goods and provisions of services between companies (B2B) and to public authorities (B2G)).
The obligation to issue structured invoices (e-invoices) will be imposed on taxpayers that:
- Perform activities subject to the invoicing obligation under Polish VAT regulations
- Have a seat or a fixed place of business in Poland (where the fixed place of business actually participates in the supply of goods or provision of services)
KSeF will also be used to issue:
- Correcting invoices—regardless of whether the original invoices were issued with the use of or outside KSeF—if they are issued by a taxpayer having a seat or fixed place of business in Poland, where the fixed place of business participates in the transaction
- “VAT RR” and “VAT RR KOREKTA” invoices (invoices issued under the special procedure for entities buying agricultural products and selected services from farmers), optionally
There are certain exemptions from the mandatory use of KSeF, and the new version of the bill includes other major changes.
Read a March 2023 report prepared by the KPMG member firm in Poland
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