On 9 May 2023 the Cabinet issued final draft of the National e-Invoicing System (KSeF) Bill, which will now be processed in parliament. In accordance with the current draft, e-invoicing will become obligatory as of 1 July 2024.

Below we reiterate major points of the proposed legislation (based on the draft of 14 March 2023 published on-line by the Government Legislation Centre).

  • KSeF 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, KSeF will become obligatory as of 1 January 2025.
  • Consumer (B2C) invoices will be out of scope.
  • 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 malfunction on the side of the taxable person or during unavailability of KSeF, the proposal allows invoices (including correcting invoices) to be issued off-line outside KSeF and 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.
  • Invoices (including e-invoices) can still be issued up to 60 days before the tax point; translations into PLN will be done at middle exchange rate applicable on the last business day before the invoice issuance date.
  • Until 31 December 2024, 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.
  • Tickets serving as invoices (including toll motorway receipts) are excluded from KSeF.
  • Also invoices issued under OSS and IOSS schemes will be excluded from KSeF.

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

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