PolandE-Invoicing & ReportingPoland E-invoicing & Digital Reporting Guide
Poland Electronic Invoicing and Digital Reporting Requirements
Questions About E-Invoicing in Poland?
Contact our expertsBackground
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 KSeF platform is already in use for taxpayers who wish to voluntarily adopt e-invoicing. The mandatory e-invoicing is postponed to July 1, 2024, except for VAT-exempt taxpayers. For VAT-exempt taxpayers, the KSeF will be mandatory from the beginning of January 1, 2025. 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. 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.
- Taxpayers must transmit XML invoices to the KSeF portal to get them approved.
- KSeF assigns a unique number (UUID) to each approved invoice.
- 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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