Worldwide tax guides /Poland E-invoicing & Digital Reporting GuidePolandE-Invoicing & Reporting

Poland E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

Poland Electronic Invoicing and Digital Reporting Requirements

Overview
Current mandateJuly 2024
Indirect tax control regimeCTCCTC
E-Invoicing/CTC ModelClearance e-invoicingClearance e-invoicing
Obligation statusLive: for the Voluntary phase.Mandatory from July 2024
Governing entityPolish Ministry of FinancePolish Ministry of Finance
Infrastructure/platformKSeF platform - B2B, PEF platform - B2GKSeF platform
Peppol connectivityYesTBD
Scope
Current mandateJuly 2024
TaxpayersAll VAT-registered Polish entities and Polish branches of foreign entities;All VAT-registered Polish entities and Polish branches of foreign entities;
Domestic TransactionsB2B - No, B2C - No, B2G - OptionalB2B - Yes, B2C - No, B2G - Yes
Cross-border TransactionsExport - No, Import- OptionalExport - Optional, Import- Optional
DocumentsInvoices, Corrective invoices, OrdersInvoices, Corrective invoices
Supplier-side requirements (AR)
Current MandateJuly 2024
Format(s) while sending to the platformXML (Peppol BIS)XML (FA-VAT)
Format for exchange with buyer/recipientXML (Peppol BIS)XML (FA-VAT)
eSignature/SealNoYes
Buyer-side requirements (AP)
Current MandateJuly 2024
Receiving document in electronic formatMandatoryMandatory
Validation requiredYesNo
Acknowledgement of receiptOptionalNo
Response to the document received (Accept or reject)OptionalOptional
Storage
Current MandateJuly 2024
Archiving AbroadAllowed with conditionsAllowed with conditions
Archiving Period10 years 10 years
Other Digital Reporting Obligations
Current MandateUpcoming e-invoicing and e-reporting mandate
SAF-T or other accounting filingsThere are 7 different types of SAF-T files exist in Poland. There are 7 different types of SAF-T files exist in Poland.

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Background

B2G e-invoicing is not mandatory for suppliers in Poland. However, it is mandatory for public entities to accept e-invoices issued by suppliers. Since 2019, the PEF platform is used for B2G e-invoicing in Poland.

For B2B transactions, The Polish Ministry of Finance has been working on the introduction of a universal system for sending invoices in an electronic format via KSeF (National e-Invoice System) (Krajowy System e-Faktur; KSeF) for the past few years.

The Polish Ministry of Finance recently enacted the law introducing the obligatory National e-Invoice System (KSeF). The e-Invoicing obligation will take effect on July 1, 2024. However, this requirement will begin on January 1, 2025, for small and medium-sized enterprises exempt from VAT. KSeF platform is already available for taxpayers who wish to adopt e-invoicing voluntarily.

Under the National e-Invoice system (KSeF 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. Invoices to consumers (B2C) will not be covered by the KSeF.

Poland introduced the Standard Audit File for Tax (SAF-T; in Polish Jednolity Plik Kontrolny - JPK) on July 1, 2016, for large taxpayers. It became compulsory for all taxpayers in January 2018. SAF-T replaced VAT returns in Poland from 1 October 2020.

What Types of Businesses Does This Apply to?

  • All Polish entities and Polish branches of foreign entities;
  • All Business-to-Business (B2B) transactions.

Governmental Body Responsible for E-invoicing in Poland

Penalties for Not Adhering to Poland's E-invoice Mandates

A fine up to 100% of the VAT amount shown on the invoice or a fine up to 18.7% of the total amount due on the invoice in the case of an invoice without the VAT amount may be imposed if the taxpayer: (i) fails to issue an invoice using the KSeF despite such an obligation; (ii) issues an invoice in electronic form, not in accordance with the template provided; or (iii) fails to send it to the KSeF on time (in the case of invoices issued during a KSeF temporary breakdown, the taxpayer is obliged to deliver to KSeF within seven days after the end of the failure).

What does the e-invoicing process in Poland look like?

Poland will introduce obligatory structured e-invoicing and the KSeF system (National e-Invoicing System) effective from July 2024. The format of invoices would change from paper and PDFs to electronic i.e. XML.

  1. Taxpayers must transmit XML invoices to the KSeF portal to get them approved.
  2. KSeF assigns a unique number (UUID) to each approved invoice.
  3. XML file may be fetched either manually or automatically by the acquirer.

Is SAF-T Needed in Poland?

Poland introduced the Standard Audit File for Tax (SAF-T; in Polish Jednolity Plik Kontrolny - JPK) on July 1, 2016, for large taxpayers. It became compulsory for all taxpayers in January 2018. SAF-T replaced VAT returns in Poland from 1 October 2020. There are 7 different types of SAF-T files in Poland:

  • JPK_V7M/K declaration for records of VAT purchases and sales combined
  • JPK_FA for VAT and VAT invoices
  • JPK_WB for bank statements
  • JPK_PKPIR for revenue and expense ledger
  • JPK_EWP for revenue account
  • JPK_KR for accounting books
  • JPK_MAG for warehouses

Questions About E-Invoicing in Poland?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Poland is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Poland
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

Contact our experts

Learn how Fonoa automates your tax and compliance workflows for greater control and scale

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