Compliance updates - Poland

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Poland.
2 February 2023

Poland announces July 2024 as a new timeline for the KSeF obligation

The Polish Ministry of Finance proposes to postpone the countrywide e-invoicing system (KSeF) mandate. Businesses will have extra six months to adopt the e-invoicing implementation.

2 December 2022

The Polish government launches a draft amendment to implement the KSeF e-invoicing obligation

The Polish government published a draft amendment to the VAT ACT for public consultation. The regulation outlines the scope of the mandate and the penalties for non-compliance with e-invoicing requirements.

25 October 2022

Latest updates of the KSeF test system

The Polish government has added several new features to the updated test version of the KSeF.

20 June 2022

EU Council grants derogation to Poland – e-invoicing obligation becomes effective as of January 2024

On 17 June 2022, the European Council confirmed that Poland will be granted derogation for implementing mandatory B2B electronic invoicing.

15 June 2022

Will the introduction of mandatory e-invoicing in Poland be postponed until 1 January 2024?

The EU council considers granting derogation to the Polish government to implement B2B e-invoicing in the territory of Poland from January 2024. Taxable persons established in Poland will have more time to adapt to the use of KSeF.

1 April 2022

European Commission consents to Poland implementing countrywide e-invoicing mandate

The European Commission has released a draft derogation authorizing Poland to deploy the mandatory countrywide e-invoicing. The draft was submitted on 30 March 2022 and is now waiting for approval from the EU Council.

4 March 2022

E-invoicing making ground in Poland

The Republic of Poland is getting ready to impose the obligation of issuing and receiving e-invoices on all taxpayers.

7 October 2021

The Polish Parliament is on the way to implementing e-invoicing via KSeF

The Sejm (Parliament) of the Republic of Poland amended the VAT Act executing the National e-invoicing System (KSeF) on 1 October 2021. Polish taxpayers will be obligated to issue and receive structured e-invoices via KSeF as of 2023.

10 August 2021

E-invoice logical structure – Poland releases the first draft

On 6 August 2021, the Ministry of Finance of Poland (MF) published the first draft of the e-invoice logical structure.

3 March 2021

Poland reverses the requirement for UK businesses to appoint a fiscal representative

Poland had initially forced UK businesses to appoint a fiscal representative for tax purposes in the country due to Brexit. However, this requirement has been retroactively reversed, and as from 1 January 2021, UK businesses do not need to appoint fiscal representatives in Poland anymore.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post-Audit

– From July 2024: One regime, Centralized (Proposal)

Mandatory Infrastructure:

– B2G: PeF/Peppol

– B2B: N/A

– From July 2024: KSeF

Mandatory Format:

– B2G: EN compatible, Peppol BIS

– B2B: N/A

– From July 2024: Only FA_VAT (XML)

Mandatory for Issuing:

– No explicit requirements

– From July 2024: All suppliers

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

– From July 2024: All buyers


Not Required

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

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