Type: Draft Legislation
On December 1, 2022, a draft set of regulations outlining the requirement for B2B invoices for all taxpayers starting January 1, 2024, was issued. Before a customer may obtain a valid invoice, it must first have been pre-cleared through Poland’s National e-Invoice System (KSeF).
In June 2022, the Polish e-invoicing platform KSeF was made public. Electronic invoices can be tested, created, issued, received, and reviewed by businesses. This is in advance of the January 2024 deadline for enforcing the use of electronic invoicing for business-to-business transactions based on the EU’s approval of Poland’s deviation from the EU VAT Directive. Poland has been granted proviso-only authorization by the EU to require B2B e-invoicing starting on January 1, 2024, and ending on December 31, 2026. Since then, the Ministry of Finance has verified this.
The e-mikrofirma application, a free service for reporting and receiving invoices to the KSef government service, has just been updated by the Ministry of Finance.
Effective date: 1 January 2024