Poland: Consultations on mandatory use of KSeF and changes to issuer’s and remitter’s statement templates
Ministry of Finance consultations
April 8, 2024
The Ministry of Finance has announced the launch of tax consultations regarding mandatory use of the National e-Invoicing System (KSeF) and changes to the templates of the remitter’s and issuer’s statements (WH-EM/OSC/OSP form).
The public consultation to gather feedback on draft legal solutions making the use of KSeF mandatory will end 19 April 2024. The amendments proposed include:
- Postponing the introduction of mandatory KSeF: The Ministry of Finance considered the demands to make it mandatory for all taxable persons (both for active taxpayers and VAT-exempt taxpayers) on a single date.
- Introducing the possibility to issue invoices off-line, according to the structured invoice template, for all taxable persons during the transition period: Invoices issued this way must include a QR code and can be provided by taxable persons to buyers outside KSeF. In addition, such off-line invoices must be uploaded to KSeF by the taxable person the next business day after they are issued.
The tax consultation on changes to the templates of the remitter’s and issuer’s statements (WH-EM/OSC/OSP form) is open until 9 April 2024. The changes would:
- Introduce amendments facilitating the use of the form, including technical changes, such as improving the quality of translation
- Introduce technical changes to extend the name of item 18 Seria (“batch”) to Numer Serii (“batch number”) or Numer ISIN (ISIN number) to make reporting and data analysis easier
Read an April 2024 report prepared by the KPMG member firm in Poland