Poland: Mandatory e-invoicing legislation enacted

The Act mandating e-invoicing beginning 1 July 2024 was published in the Polish Journal of Laws.

Mandatory e-invoicing legislation enacted

The Act dated 16 June 2023 mandating electronic invoicing (e-invoicing) beginning 1 July 2024 was published in the Polish Journal of Laws on 11 August 2023.  

Under the legislation:

  • Cash register invoices and simplified invoices can be issued in their current form until 31 December 2024
  • NIP-bearing cash register receipts will be treated as simplified invoices until 31 December 2024
  • Consumer invoices (B2C) will be excluded from the National e-Invoicing System (KSeF)
  • KSeF will not apply to tickets treated as invoices (including toll tickets)
  • KSeF will also exclude OSS and IOSS invoices
  • The exchange rate used to convert foreign currencies into PLN will be kept as at the day preceding the date indicated in field P_1 of the structured invoice and maintained by one additional day before the invoice is sent to KSeF
  • Possible penalties are going to be relaxed and become applicable only from 1 January 2025

In addition, draft amendments to the decree on using KSeF—expected to become effective 1 September 2023—would:

  • Allow granting restricted access to KSeF in large, multi-entity organizations
  • Allow issuance of invoices only for a given establishment (branch) of a legal entity or other internally separated unit of the entity (instead of all structured invoices related to that taxable person)
  • Enable authorized entities to grant, modify or revoke authorization to use KSeF through assigning unique identifiers, which allows to identify such entities and then to grant them authorization to issue or access invoices by the parent entity (taxable person)

Read an August 2023 report prepared by the KPMG member firm in Poland


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