From July 1 2024, mandatory e-invoicing in the clearance model will be introduced in Poland. This means that Polish companies will be required to issue e-invoices and send them to the government's KSeF platform before the recipient receives the invoice.
On 16 May 2023, the Lower House of Parliament adopted the Act amending the VAT Act and introducing the KSeF. It introduces minor amendments to the previous version of the Act, mainly clarifying the procedure in the event of a system failure. The entrepreneur may then issue invoices outside the KSeF. Now the law has been sent to the Senate for further processing.
Besides that, the main objectives of the KSeF Act remain unchaged:
- Postponing the effective date of the Act from 1 January 2024 to 1 July 2024
- Extension of the deadline for the implementation of the KSeF by taxpayers exempt from VAT by another six months. KSeF will be mandatory for them from 2025
- Cash register invoices can be issued in their current form until 31 December 2024
- Fiscal receipts with tax ID will be recognised as a simplified invoice until 31 December 2024
- B2C transactions are not covered by the KSeF
- Tickets considered as invoices (including motorway receipts) are excluded from KSeF
- In the event of a system failure at the taxpayer's premises, it will be possible to issue the invoice outside the KSeF
- Liberalization of penalties and their application from 1 January 2025
- Liquidation of corrective notes in the KSeF as well as outside the KSeF
There’s more you should know about e-invoicing in Poland – visit our dedicated website and stay up to date with the new and upcoming regulations.