In Europe, for instance,the EU Directive on Electronic invoicing in public procurement has reached legislation at a national level across the continent. In many countries, e-invoicing has become mandatory not only for the public sector but also on the private sector side. This is also the case in Poland. As of 2024, the e-invoicing mandate will enter into force, affecting all Polish VAT registered businesses.
Polish law has stated since 2005 that electronic invoices should be legally equivalent to their paper counterparts. But even though permitted, the use of electronic invoices did not gather the momentum as was expected. To give digitalization a push, the Polish Ministry of Economic Development decided to create a single national invoicing platform called PeF. This allowed public entities to receive e-invoices and suppliers to send e-invoices by connecting to the platform.
The platform quickly gathered a noticeable number of users when it launched in 2019 but faced challenges due to the fact that the PeF system focused only on the public sector. Thus, to enable a nationwide transition to e-invoicing, a new centralized platform has been created: the KSeF platform (Krajowy System e-Faktur).