During the Business Dialogue meeting on 31 January 2023, the Finance Ministry announced plans to defer the effective date of KSeF e-invoicing obligation from 1 January 2024 to 1 July 2024.

In addition to this deferral and in response to proposals received during the publication consultations process, the Finance Ministry has also proposed certain other changes to the scheme whereby invoices are sent electronically via the National E-Invoicing System (KSeF):

  • KSeF will not be obligatory for business-to-consumer invoices;
  • penalties for non-use or misuse of KSeF will be liberalised and deferred until 1 January 2025;
  • in the event of a KSeF malfunction, invoices may be issued offline outside KSeF and submitted to KSeF on the next day;
  • invoices generated by VAT cash registers and simplified invoices can continue to be issued in the current form until 31 December 2024;
  • plane or train tickets operating as invoices and motorway toll receipts will be exempt from the KSeF obligation;
  • taxable persons who are exempt from VAT as such will have more time to implement KSeF since the scheme will become mandatory for them as of 1 January 2025.

The Finance Ministry confirmed the above news on its official website on 2 February 2023. However, no official legislative proposal (bill) implementing the changes has been published yet.

If this 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.