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.
April 5 2024

Consultations open for the draft amendment to the KSeF obligation

The Polish government released a draft amendment to the mandatory National e-invoicing system. The public consultation is open until 19 April 2024

March 25 2024

Proposed changes to KSeF system after the consultation meetings

The Ministry of Finance presented the main assumptions of changes in the system, including harmonizing the timeline for implementing the KSeF obligation for all taxpayers and the possibility of issuing B2C invoices via KSeF.

March 6 2024

Draft legislation on KSeF changes will be released in March

The Ministry of Finance (MoF) have completed the nine consultation meetings between 16 February and 1 March and are analyzing the comments submitted during the meetings.

February 13 2024

Polish MoF opens KSeF consultations

The Ministry of Finance has initiated consultations to address inquiries and uncertainties from entrepreneurs about legal solutions and the functionality of the KSeF system implementation. B2C invoices are included in the discussion.

February 5 2024

New KSeF obligation date to be announced by the end of Q2 2024

The new date of the mandatory phase of the National e-Invoice System (KSeF) will be announced at the turn of April and May after the completion of the audit.

January 19 2024

KSeF obligation postponed beyond 2024

The Ministry of Finance announced deferring the National E-invoicing System (KSeF) mandate. New implementation dates have not yet been decided.

November 30 2023

Start of public consultations on the KSeF system obligation

The Polish government has invited taxpayers to provide comments on several changes to KSeF, including QR generating, offline invoicing, and KSeF authorization. The public consultations are open till 18 December. 

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. 

Country specifications

E-Invoicing/CTC Model:

- B2G: Centralized/Peppol

- B2B: Post-Audit

Mandatory phase (date TBD): One regime Centralized

Mandatory Infrastructure:

- B2G: PeF/Peppol

- B2B: N/A

Mandatory phase (date TBD): KSeF

Mandatory Format:

- Currently B2G: EN compatible, Peppol BIS

- Currently B2B: N/A

- KSeF : Only FA_VAT

Mandatory for Issuing:

- Currently: No explicit requirements

- Mandatory phase (date TBD): All suppliers are required to issue e-invoices via KSeF

Mandatory for Receiving:

- B2G: All contracting authorities

- B2B: Buyer's consent required

Mandatory phase (date TBD): All buyers are required to receive e-invoices via KSeF

eSignature:

Not Required

Archiving Period:

- 5 years

- 10 years under OSS scheme

- KSeF archives e-invoices for 10 years

Archiving Abroad:

Allowed under conditions

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