Regulatory 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.
October 27 2023

JPK_VAT component will be adapted to the KSeF obligation

The Ministry of Finance announced a draft amendment including the scope of the KSeF number contained in tax returns from July 2024. 

August 7 2023

The President signed the bill on the National e-invoice system obligation

After the Sejm rejected the Senate's resolution on introducing the KSeF system, the President has now signed the amended Act, which includes implementing the KSeF system as of July 2024.

July 25 2023

Poland published updated version of logical structure for electronic invoices

An updated version of the FA(2) specifications for the mandatory format for electronic invoices issued and received through the KSeF system has been published. 

July 24 2023

Polish senate rejects bill amending VAT law and introducing KSeF system

On 13 July 2023, Senators in Poland rejected the entire legislation amending the VAT law in Poland that includes among others the obligatory use of the KSeF system.

June 20 2023

The Sejm adopted the VAT Act introducing the KSeF e-invoicing obligation from July 2024  

The Sejm (Parliament) passed the amendment to the VAT Act on the obligation of the National e-Invoice System (KSeF) on June 16, 2023 

May 31 2023

The Polish National e-invoice system obligation is around the corner

The draft of the Act introducing the KSeF e-invoicing obligation has been submitted to the Sejm (Parliament), and following the submission, a new version of VAT_FA (2) has been published.

March 30 2023

New draft amendment introducing changes in the KSeF obligation

The Polish government published a new draft adapting the changes to the National e-Invoice System implementation, which replaced the previous one from December.

February 2 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.

December 2 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.

October 25 2022

Latest updates of the KSeF test system

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

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post-Audit

– July 2024: One regime, Centralized

Mandatory Infrastructure:

– Currently B2G: PeF/Peppol

– Currently B2B: N/A

– July 2024: KSeF

Mandatory Format:

– Currently B2G: EN compatible, Peppol BIS

– Currently B2B: N/A

– July 2024: Only FA_VAT (XML)

Mandatory for Issuing:

– Currently: No explicit requirements

– July 2024: All suppliers

Mandatory for Receiving:

– Currently B2G: All contracting authorities

– Currently B2B: Buyer’s consent required

– From July 2024: All buyers


Not Required

Archiving Period:

- 5 years

- 10 years under OSS scheme

- KSeF archives e-invoices for 10 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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