KSeF

Poland: Postponement of Mandatory E-Invoicing to 1 January 2024

In January 2022 it became optional for Polish businesses to use the electronic invoicing system – KSeF.

The Ministry of Finance announced initially that from January 2023 it will be obligatory for Polish taxpayers to issue invoices through the KSeF system.

Later, however, they postponed the mandate to January 2024. The European Union Council gave its authorisation on 17 June 2022.

The whole e-invoicing system and the process seem to be an exceptional measure, as it is not in line with the Polish VAT Directive, so the use of KSeF will be mandatory only for the period from January 2024 to December 2026.

An extension of this period can be applied if it proves to simplify and better the tax system.

The above concerns businesses that are established and VAT registered in Poland.

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