Poland’s requirement for B2B KSeF e-invoices in July 2024 – update

March 22, 20230

Type: Draft Legislation

New draft law for implementation of B2B KSeF in July 2024 

On March 17, 2023, the most recent draft law for the adoption of mandatory e-invoicing in Poland was published. This established the July 2024 launch date as well as the exclusion of B2C B2C transactions. The following new points were included in this draft: 

  • issuing invoices and deadlines in the case of a failure of the KSeF platform; 
  • penalties for not issuing an e-invoice will be 100% of the invoice value (and not just the VAT amount); 
  • the idea of providing purchasers with adjusting notes has been abandoned; 
  • clarification that whilst non-residents with Fixed Establishment are in scope, only when transactions are related to the FE status; and 
  • how to record the location of the FX rates at the time of invoice settlement. 

The EU’s proposed amendments for VAT in the Digital Age have been made public since the regulation was initially issued. In order to implement structured e-invoicing for cross-border e-invoices starting in 2028, member states must do so. In KSeF, this is not covered. 

Effective date: July 2024 

Source

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