On 16 June 2023, the Polish Sejm passed a law amending the Goods and Services Tax Act to introduce mandatory e-invoicing and establish the National E-Invoicing System (KSeF).

Certain revisions were proposed when the law was being processed in the parliamentary committee, some of which found their way into the enacted version, including mainly those related to invoicing during KSeF malfunction.

Currently the law is waiting to be transmitted to the Senate for further processing.

Below we present major points of the proposed law with the enacted revisions:

  • E-invoicing will be obligatory as of 1 July 2024 for taxable persons who are established in Poland or have a fixed establishment there which is involved in the supply for which the invoice is issued.
  • For persons exempt from VAT, e-invoicing will become obligatory as of 1 January 2025.
  • KSeF will not be obligatory for:
    • consumer (B2C) invoices,
    • tickets serving as invoices (including toll motorway receipts),
    • invoices issued under OSS and IOSS schemes.
  • In the event of a KSeF malfunction, invoices (including correcting invoices) can be issued off-line outside KSeF and submitted to KSeF within 7 business days from when the system comes back.
  • In the event of a temporary unavailability on the side of the taxable person or during a malfunction of KSeF, invoices (including correcting invoices) can be issued off-line outside KSeF and then submitted to KSeF no later than the next business day after issuance.
  • Non-compliance with KSeF requirements will start to be penalised as of 1 January 2025.
  • Translation of foreign currencies into PLN will continue to be done using the exchange rates prevailing on the day preceding the date stated in box P_1 of the e-invoice, if the e-invoice is submitted to KSeF next business day.
  • Taxable persons subject to the e-invoicing requirement can continue to issue simplified invoices (for up to PLN 450 or 100 EUR), including VAT receipts deemed to be invoices, only until 31 December 2024.

The law has been directed for further processing in the Senate. However, the Senate’s agenda for the next session on 21 and 22 June 2023 has not been updated to include this item. We will keep you informed about further progress of this legislation.

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.