Poland: Mandatory e-invoicing system postponed
National e-invoicing system (KSeF) will be implemented at a later date
National e-invoicing system (KSeF) will be implemented at a later date
Poland’s finance minister on 19 January 2024 announced (Polish) that the national e-invoicing system (KSeF), which was to come into effect on a mandatory basis from 1 July 2024, will be implemented at a later date. The announcement does not state when the KSeF will be implemented but clarified that the delay is due to system errors that the Ministry of Finance identified. The Ministry of Finance will commission an external IT audit of KSeF and indicate a new date for the implementation of the system.
Taxpayers can voluntarily use KSeF from 1 January 2022. The e-invoicing obligation was to come into effect on 1 July 2024 for most Polish businesses involved in business-to-business transactions. Small and medium-sized companies exempt from value added tax (VAT) were scheduled to comply with the KSeF mandate from 1 January 2025.
KPMG observation
The delay of the e-invoicing mandate will allow businesses more time to prepare and ready their systems. However, it is unclear whether the IT audit conducted by the Ministry of Finance will result in significant changes to the technical specifications, which businesses would then need to adapt to also.
Read a January 2024 report prepared by the KPMG member firm in Poland
For more information, contact a KPMG tax professional:
Kathya Capote Peimbert | kcapotepeimbert@kpmg.com
Philippe Stephanny | philippestephanny@kpmg.com
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