Mandatory e-invoices system (KSeF) in Poland as from 1st January 2024

The Council of the European Union published the project of the consent for the obligatory e- invoices system (KSeF) in Poland to be introduced as from 1st January 2024.  Initially, the obligatory e- invoices were to apply from 1st January 2023, but finally this will happen only in 2021.

It is worth to mention that as from 1st January 2022, all entities in Poland can use the KSeF on a voluntary basis so this possibility will be extended till January 2024.

The mandatory e- invoices will be revolution for the companies so he time when the e- invoices system is voluntary is the appropriate time to prepare for the coming changes. KSeF means a change not only in the process of issuing but also  receiving invoices. Structured invoices are prepared in accordance with the invoice template developed by the Ministry of Finance. When the invoice is issued, it is sent from the financial and accounting system via an interface (API) to the central base of the Ministry of Finance (KSeF). This document can be afterwards downloaded by the contractor.

The system will be mandatory for all the taxpayers established in the territory of Poland. The foreign companies, however, even those registered to VAT in Poland will not be obliged to use e-invoicing system (they will be issuing the invoices based on the current rules).

We have written below about e-invoicing system, its rules and advantages: