Poland E-Invoicing

Poland: B2B E-Invoicing Update

The Polish Ministry of Finance has provided an update on the mandatory B2B e-invoicing implementation. The B2B e-invoicing implementation was originally scheduled for July 1, 2024. Due to critical errors identified in KSeF functionality, this implementation will be delayed.

Insights from Consultations

On 16th February 2024, consultations regarding KSeF were initiated. The consultations led to the formation of working groups dedicated to refining the e-invoicing solution.

Key insights from these consultations include:

  • B2C invoices may be incorporated earlier than initially planned.
  • The Ministry might reconsider requirements regarding bank payment or identifier details in transaction reporting.
  • Phased introduction of the KSeF regime by company size (turnover) may be abandoned due to operational challenges.
  • A new Frequently Asked Questions page has been published on the Ministry’s website.

Relaunch Plans

Following the consultations, the Ministry confirmed relaunch plans for KSeF, which entail:

  • Completion of the legislative process by the end of June 2024.
  • Commencement of education and training programs in tax offices in April and May 2024.
  • Launch in 2025, likely in the Spring or Summer, with a commitment to providing at least six months’ notice after the legislative process is complete.

Under Consideration

Several changes are currently under consideration, including:

  • Delaying the imposition of fines after the mandate is launched.
  • Postponing the inclusion of invoices from cash registers.
  • Extending the deadline to mid-2026 for exempt taxpayers.
  • Anticipated delays in B2C e-invoicing upon eventual inclusion.

FAQ Publication

The Ministry of Finance has published a comprehensive list of over 100 questions and answers related to the national e-invoicing system (KSeF). These Frequently Asked Questions cover various categories such as obligation, consultations, structure, authorization, sending, issuing invoices, and technical issues. You can read the full article here.

The new launch date for mandatory B2B e-invoicing is expected to be announced by the end of April 2024 or the beginning of May 2024, providing stakeholders with clarity and ensuring smooth implementation moving forward.

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