European Commission’s agrees to e-invoices

On 30 March 2022, the European Commission gave a green light for Poland to implement a structured invoice format (e-invoices) for general use.

The proposed solution is another step in the implementation of the National E-Invoicing System KSeF launched in Poland as of 1 January 2022, which allows use of structured invoices. Currently this solution is optional.

In future, obligatory use of e-invoices will apply only to taxable persons established in Poland. Thus, other taxable persons will continue to fall within the current invoicing regulations. The new solution will not apply to transactions that do not have to be supported by invoices prescribed by the VAT Act, such as intra-Community acquisitions of goods or importation of services. However, businesses will be required to make certain disclosures about those transactions to the KSeF system. The approval for general use of structured invoices in Poland is scheduled to be in force from 1 April 2023 to 31 March 2026.

Currently the Polish MoF is waiting for the Commission’s decision to be approved by the European Council. Once the approval is secured, the legislative process can be started.

Businesses should expect to soon see a legislative proposal with measures implementing the obligatory e-invoicing framework. We will keep you updated on the progress of this legislation.

If thiss issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.