The Polish Ministry of Finance has confirmed changes to the National e-Invoice System (Krajowy System e-Faktur; KSeF), taking into consideration the results of public consultations on the Act that introduces e-invoicing as a common billing system. The changes include postponing the implementation date of mandatory e-invoicing to July 1, 2024, and excluding invoices issued to consumers (B2C) from the scope.
Mandatory e-invoicing is postponed to July 1, 2024, except for VAT-exempt taxpayers. For VAT-exempt taxpayers, the KSeF will be mandatory beginning on January 1, 2025.
Regardless of the change, the KSeF platform shall remain available for voluntary use.
The Polish Ministry of Finance has been working on the introduction of a universal system for sending invoices in an electronic format via KSeF for the past few years. Under the proposed system, taxpayers will prepare invoices in their own ERP systems and send them via API to the KSeF. In the KSeF, each invoice will receive a timestamp and a unique identification number.
After the public consultations and taking their results into consideration, the following changes are being introduced to the KSeF system:
- The entry into force of the Act is postponed to July 1, 2024 from January 1, 2024.
- Taxpayers exempt from VAT have an additional 6 months for the implementation, until January 1, 2025.
- Invoices to consumers (B2C) will not be covered by the KSeF.
- Tickets that function as invoices (including receipts on toll motorways) will be excluded from KSeF.
- Invoices from cash registers and simplified invoices can be issued in their current form until December 31, 2024.
- In the event of a technical failure, it is possible to issue invoices offline outside the KSeF platform and submit the invoice to KSeF the following day after issuing it offline.
- Possible penalties for failure to issue an e-invoice will only apply beginning January 1, 2025.
Benefits for businesses using the KSeF include faster VAT refunds for taxpayers, as the refund period will be decreased from 60 to 40 days. JPK_FA files will also not have to be generated.
The implementation of KSeF will allow for the optimization of invoicing processes and document circulation for businesses. Faster document processing means lower costs. Taxpayers will have real-time information from invoices for management purposes with increased efficiency.
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