Poland: Mandatory e-invoicing legislation rejected; proposed solidary contribution for coal sector

Reports about recent tax-related legislative developments

Reports about recent tax-related legislative developments

The KPMG member firm in Poland prepared reports about recent tax-related legislative developments.

  • The Senate during a sitting held on 13 July 2023, rejected legislation amending the Act on Value Added Tax (VAT) and certain other acts introducing the mandatory use of the National e-Invoicing System (KSeF) for active VAT taxpayers from 1 July 2024 and for VAT-exempt taxpayers from 1 January 2025.
    • The Senators stated that the legislation required further work and that there were doubts as to the constitutionality of certain provisions it contained.
    • The legislation will now again be submitted before the Sejm, and if the Sejm’s members reject the Senate’s veto, the legislation will become effective with the wording adopted by the Sejm.
  • A bill amending the act on extraordinary measures to provide support to selected recipient categories in 2023 due to the electricity market situation was announced on 7 July 2023.
    • The bill would introduce a solidarity levy contribution scheme for large companies in the coal sector in 2023.
    • The bill is expected to be passed by the Council of Ministers in Q3 2023.

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


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