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.
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. 

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.

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

Regulatory overview

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