Green light for Mandatory E-Invoicing in Poland from 2023

May 16, 20220

Type: Draft Legislation

To make e-invoicing mandatory under its new KSeF national e-invoicing system, Poland needs a waiver from the European Commission. This is in line with other EU member states that have implemented or are about to implement mandatory e-invoicing. 

Poland filed a request for a waiver from the EU VAT Directive with the European Commission in August 2021. These stipulate that the usage of an electronic invoice is conditional on the recipient’s acceptance. In fact, this means that inside the European Union (EU), the option to utilize electronic invoicing is ultimately a matter of agreement between the trading partners, rather than being legislated or forced onto a customer by its provider by a tax body. The removal of the right to receive an invoice in paper format requires formal permission from the European Commission. 

The obligation to seek a waiver could be eliminated in the future as part of the VAT in the Digital Age initiative’s recommendations. For the time being, the European Commission has published a draft derogation decision for approval, authorizing Poland to establish an obligatory electronic invoicing system from 1 April 2023 to 31 March 2026, based on the proposal forwarded to the European Council. The Ministry of Finance indicated that it will proceed with the implementation of “universal electronic invoicing” in Poland based on the derogation. 

Effective date: 1 April 2023 

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