E- invoices in Poland as from 1st January 2022

Currently, the Act related to e- invoicing is in the phase of project. It is planned that the Act will take effect as from 1st January 2022. Initially, its use will be voluntary. E- invoice will be one of the possibilities to issue the invoice, besides paper invoice and electronic invoice.

It is expected that e- invoicing and use of the KSeF system will be obligatory for all entities (non- established too) as from 1st January 2023.  

PL Ministry of Finance will share KSeF system in which the account for each entity will be created. According to the project, in the KSeF system, taxpayer will find all of the issued invoices and received invoices from a suppliers. The invoices can be issued by taxpayer’s accounting system and sent to KSeF by API. The issued invoice will need to be accepted by buyer.

If an entity will issue the invoice by KSeF, in case of request from PL TA about JPK_FA (SAFT file including all of the invoices issued in a given period), the file will not have to include the e- invoices.  

On the PL Ministry of Finance website, taxpayers can find the draft version of the e-invoice logical structure: https://www.gov.pl/web/kas/krajowy-system-e-faktur

Taxpayers will have right to submit the notification about list of the persons entitled to access to KSeF account (persons who will have a right to issue the e- invoices or only view the documents without the option of creating the new documents).

Access to the system will be possible by electronic signature or signature by safe profile.

The Act is not yet adopted. The above information is based on the project.

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