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 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.
- 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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