Mandatory e-invoicing in Poland delayed once more

In order to simplify and optimize the processes involving invoices, Polish Ministry of Finance has been planning to introduce KSEF, which is to be an universal e-invoicing system in Poland. KSEF was available on voluntary basis since 1st January 2022, however there were always plans to make it a mandatory tool for all entities obliged to make use of invoicing systems in Poland. Furthermore, obligation to use KSEF is also planned to extend to the foreign entities with permanent place of business in Poland.

New changes

The most important news is yet another change of date, when KSEF will become mandatory. This date has been changed to 1st July 2024 from the previous 1st January 2024, although for taxpayers exempt from VAT KSEF will be mandatory starting from 1st January 2025. Many changes were made to the project introducing KSEF due to various proposals of entrepreneurs and other parties of interest. Among the changes introduced on the 16th February 2023 are:

  • Invoices issued from cash registers will be able to be issued until 31st December 2024 and remain valid.
  • KSEF will not involve consumer invoices (B2C)
  • KSEF will not involve tickets, which are recognized as invoices
  • KSEF will not involve invoices issued through OSS and IOSS procedures
  • Receipts with NIP on them will be recognized as simplified invoices until 31st December 2024
  • Clarification of dates and other issues important to the process of issuing invoices during downtime/malfunction of KSEF or in offline mode. Furthermore, in case of malfunction of KSEF, allowed will be issuing invoices in offline mode outside KSEF and registering them in system on the next working day. During that time allowed will also be issuing corrective invoices.
  • Abolition of corrective notes in and outside KSEF
  • Applying sanctions will be delayed until 1st January 2025, with the fees starting from 0 PLN instead of previously set thresholds. As a preventive measure from issuing faulty invoices, sanctions are to be applied mostly to the issuer, furthermore buyers are going to be permitted to deduce tax on the basis of faulty invoice.

Still there is a discussion if the non-PL entities having a fixed establishment in Poland should be under an e-invoicing obligatory system or not. Currently it looks like they will be covered by this obligation as well.

From now on

The project is far from being finished and further input from both Ministry of Finance and people of interest is likely to influence the final form of it. Overall goal of KSEF is to accelerate the flow of documents and increase the degree of automation, hence simplifying the processes involving invoices and reducing the amount of mistakes that could appear in the course of action.

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