Poland adopts B2B e-invoicing from 2024

Summary

On Tuesday, May 9th, the Council of Ministers of Poland agreed to adopt the project of e-invoicing it had previously published as a draft.

This regulation will only apply to B2G & B2B invoices and will come into force on July 1, 2024. The system, called KSeF,  is already operational in Poland, and businesses can choose to use it voluntarily. For more information, visit the website of the Polish Ministry of Finance.

Changes from the previous version

The approved project includes some changes from the previous version of KSeF.
Some of the most relevant updates are:

• Extension by an additional six months of the deadline for implementing the KSEF by taxpayers subjectively and objectively exempt from VAT - KSEF will be mandatory for them from 1 January 2025.
• 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 December 31, 2024.
• Tickets that function 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.
• In the event of a failure on the taxpayer's part, it is possible to issue invoices offline outside the KSeF and deliver them to the KSeF on the next business day after issuing it offline.
• Elimination of corrective notes in KsEF and outside KsEF.
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