Poland: E-invoicing legislation submitted to lower house of Parliament

Legislation amending VAT law and certain other laws was submitted to lower house of Polish Parliament

E-invoicing legislation submitted to lower house of Parliament

Legislation amending the value added tax (VAT) law and certain other laws, which would introduce mandatory use of the “National e-Invoicing System” (KSeF) from 1 July 2024, was submitted to the lower house of the Polish Parliament (Sejm) on 17 May 2023.

The proposed uniform electronic invoice (e-invoice) standard would:

  • Simplify the transaction documentation process
  • Accelerate and automate document issuing, processing, and archiving
  • Enable more efficient document processing
  • Provide taxpayers with access to up-to-date information from invoices for management purposes, including analytics, but also for other business purposes

The bill provides for all-online handling of Binding Tariff Information (BTI), Binding Origin Information (BOI), Binding Excise Information (BEI), and Binding Rate Information (BRI) through extension and adjustment of the already operating systems of the National Revenue Administration.

Read a May 2023 report prepared by the KPMG member firm in Poland

 

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