Poland: B2B e-Invoicing

On 9 May 2023, the Polish government adopted the project of the National e-Invoice System (KSeF).

On 19 May 2023, the draft Act on the National e-Invoice System (Projekt ustawy o Krajowym Systemie e-Faktur) was listed as being added to the legislation on which the Sejm, the lower house of the bicameral parliament of Poland is now working.

From 1 January 2022, Polish entrepreneurs have had the option of voluntarily issuing invoices via KSeF.

According to the draft Act, the entry into force of the KSeF Act introducing mandatory use of e-invoices to document B2B supplies is postponed from 1 January 2024 to 1 July 2024.

The draft regulation comprises a number of changes described in detail on the Government press release dated 16 March 2023. Upon completing a preceding phase of adopting the regulations, the dedicated Committee issued a positive opinion on the draft Act.

Below are some of the changes previously discussed:

  • Invoices from cash registers will be able to be issued in the current form until December 31, 2024;
  • A fiscal receipt with a tax identification number will be recognized as a simplified invoice until 31 December 2024;
  • B2C invoices will not be covered by KSeF;
  • Tickets that may be considered as invoices (including receipts on toll motorways) are excluded from KSeF;
  • Invoices issued under the OSS and IOSS procedures will also be excluded from KSeF;
  • The foreign currency exchange rate used for conversion into PLN will be maintained from the day preceding the date indicated in field P_1 of the structured invoice for one additional day to be sent to KSeF;
  • In the event of a failure on the part of the taxpayer, it is possible to issue invoices offline outside the KSeF and deliver the invoice to the KSeF on the next business day after issuing it offline;
  • Clarification of the date of issue and other issues important for the invoicing process during failures and in offline mode;
  • In the period of failure and in offline mode, it will be allowed to issue corrective invoices;
  • Elimination of corrective notes in KsEF and outside KsEF;
  • Liberalization of sanctions and their application only from 1 January 2025.

The draft also provides for the introduction of only electronic handling of binding information – BTI (Binding Tariff Information), WIP (Binding Information on Origin), WIA (Binding Excise Information) and WIS (Binding Rate Information) – by extending and adapting the already functioning KAS IT systems (e -Tax Office, Platform for Tax and Customs Electronic Services – PUESC).

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