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Poland: Postponement of e-invoicing mandate and reporting obligations of digital platform operators passed by Parliament

The Parliament passed the Act amending the Act on VAT and certain other acts.

May 30, 2024

The Parliament passed the Act amending the Act on Value Added Tax (VAT) and certain other acts, which postpones mandatory use of the National e-Invoice System (KSeF) until 1 February 2026. The Act will now be submitted to the president.

The Senate also passed the bill implementing Council Directive (EU) 2021/514 (DAC7)—requiring platform operators to collect data on certain sellers and transactions concluded via these platforms and provide it to tax authorities effective 1 July 2024.

Read a May 2024 report prepared by the KPMG member firm in Poland

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