The Polish Ministry of Finance has published two draft regulations regarding the implementation of e-invoicing via KSEF.

Timeline

The draft acts are scheduled to come into effect on July 1, 2024, with the exception of the provision concerning VAT-exempt taxpayers, which will be effective as of January 1, 2025.

Impact

The draft regulations introduce updates, including the use of QR codes, provisions for offline invoice issuance, and new authentication methods. Additionally, an amendment to the Regulation on Issuing Invoices now requires VAT-exempt taxpayers to include the NIP numbers of both parties in invoices.

Businesses must prepare their systems and adjust their business processes in accordance with these changes. The Polish Ministry of Finance will also publish the technical specifications for QR codes in the upcoming days. Stakeholders are invited to submit their comments on this documentation until December 18, 2023.