Poland: From 1 January 2022, Poland will implement KSeF

From 1 January 2022, the Polish Sejm will implement KSeF, the National System of e-invoices and taxpayers will have the ability to issue structured invoices. The structured invoice will be accepted as a form of documenting transactions as well as paper and electronic invoices. Using KSeF, taxpayers will issue structured invoices and these will be marked with a number that will be identified in the system. If the recipient of invoices gives their consent, structured invoices will be received through KSeF. This will require the recipient to accept the invoice.

If the recipient of invoices does not agree and does not wish to receive their invoices through KSeF, the issuer can issue the structured invoice and will provide this to the recipient in paper or electronic form.

From October 2021 to December 2021, a pilot is being conducted with the participation of taxpayers.

The below groups have the ability to use KSeF:

• Entrepreneurs exempt from VAT;
• Entrepreneurs registered as active VAT taxpayers; and
• Taxpayers identified in Poland for the special EU OSS procedure, with a Polish NIP identification number.

For now, e-invoicing will not be mandatory and the use of KSeF will be voluntary.

Some advantages to using structured invoices include:

• Structured invoices will not be lost;
• The same template will be used for all taxpayers;
• A VAT refund will be shortened from 60 days to 40 if certain conditions are met; and
• There is no obligation to store/archive invoices because the KSeF system will store all issued invoices for 10 years.

The Polish government intend to make the use of structured invoices mandatory from January 2023.

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