Poland Postpones Mandatory E-invoicing Until July 1 , 2024

February 14, 2023

Summary

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.

‚ÄćTimeline

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.

Impact

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.

‚ÄćHow Fonoa can help

Fonoa is a global tax automation and compliance solution that helps companies streamline the entire transactional chain so they can scale in a digital, borderless economy. Automate tax determination, minimize risk, and easily handle local tax compliance from one platform, which includes these key products:

Invoicing: Issue tax invoices in locally compliant languages and formats, with support for third-party or self-billing. They’re customizable, as well. 

Reporting: Report transactions in real-time and keep up with evolving cross border and local reporting requirements, all with a single API. Our Dashboard also offers unprecedented visibility of reported transactions globally.

Get in touch!

‚Äć

Naina Himatsinghka
Tax Researcher

Naina Himatsinghka is a Tax Researcher for Fonoa based in New Delhi, India. Prior to Fonoa, she spent four years managing Uber’s tax compliance and reporting functions for India and South Asia. Drawing on her eight years of experience as a tax professional, she’s excited to help Fonoa automate the world’s most cumbersome tax laws. Fun fact: After becoming a mother of two, she believes that tax problems are easier to solve than parenting twins.