Poland: Consultations on mandatory use of KSeF and changes to issuer’s and remitter’s statement templates

Ministry of Finance consultations

Ministry of Finance consultations

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



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.