On the 1st of October, the lower house of parliament of Poland almost unanimously adopted the amendment to the VAT act, introducing the KSeF Platform (Krajowy System e-Faktur).
The bill has been forwarded to the senate. The upper house of is now reviewing the act and considering if the law needs adjustments.
Not waiting for the outcome of the legislative process, the Ministry of Finance launched a test platform at the beginning of October. The go-live of the platform is scheduled for January 2022. The use of the platform will be voluntary at first, but the Ministry has already taken action to prepare the legal basis for making it obligatory as of January 2023. Take-up of the platform before then is being encouraged, as it will ensure faster VAT refunds for taxpayers issuing invoices through the system.
According to the new law, a structured electronic invoice is one that is issued using the National E-invoice System with an assigned number identifying it within KSeF.