Electronic invoicing in Poland via KSeF has undergone a long journey. Providing new expectations for B2B and B2G transactions alike, it is vital for taxpayers to understand what’s to come – though that can be tough when rules and regulations change frequently.
This blog provides a comprehensive timeline of Poland’s advancement towards its e-invoicing mandate, detailing the adjustments your organisation should be aware of. The cost of non-compliance reaches beyond financial penalties, so knowledge is vital.
If you’re looking for the current KSeF requirements, visit our overview of e-invoicing in Poland. If you want to see the journey the regulation has been on, and any upcoming changes that could affect your business, keep reading.
Update 19 January 2024 by Marta Sowinska
Poland’s Ministry of Finance announced today the postponement of its e-invoicing mandate. Originally scheduled for July 2024, the initiative has been postponed indefinitely due to major errors identified in the KSeF system.
The Minister of Finance emphasized that the current technical status of the KSeF system poses substantial challenges, preventing its secure implementation in Poland. Critical errors were identified in the code, affecting overall system functionality and performance of KSeF, prompting the Ministry to take decisive action.
To address these issues, the Ministry of Finance will initiate an external audit to assess the functioning of the KSeF system and evaluate the preparedness for its implementation. The final date for the introduction of mandatory e-invoicing will be contingent upon the results of these audits. In addition, the Ministry will intensify consultations with businesses regarding KSeF.
While expressing full support for the implementation of the KSeF system, the Ministry of Finance reiterated that their priority is to ensure the proper functionality of the system. This commitment stems from the need to secure the economic turnover in the country and avoid situations where taxpayers might be unable to issue e-invoices due to KSeF errors.
Update 5 January 2024 by Marta Sowinska
The regulation amending the scope of data included in the JPK_VAT with a declaration (VAT return) in Poland, has been published in the Official Journal on 4th January.
The final version of the regulation from 29 December 2023 has been further changed compared to the initial draft, and its final form does not include previously stated obligations to:
- include the special mark “OFF” in the VAT return in respect to invoices issued during KSeF system failure or offline mode, when the technical difficulty to connect with KSeF was on the taxpayer’s side.
- include the special mark “BFK” in the VAT return with respect to invoices issued outside of KSeF.
However, it still includes the obligation to include the unique ID number (numer KSeF) in the VAT return, in case the number has been assigned on the invoice, from:
- 1 July 2024 in the sales and purchase records voluntarily.
- 1 January 2025 in the sales records mandatorily.
The regulation is planned to enter into force from 1 July 2024.
Update: 19 December 2023 by Marta Sowińska
KSeF Technical Specifications Released
The Ministry of Finance has released technical specifications for the KSeF interface in the test environment. This documentation outlines details about QR codes and their associated verification links, it also clarifies information derived from the draft regulation on the use of KSeF that was published in November.
The QR codes serve as visual representations of the verification links and must adhere to the ISO/IEC 18004:2015 standard. Their size and precise placement on printouts are flexible and can be tailored to specific requirements.
Update: 28 November 2023 by Marta Sowińska
Mandatory E-invoicing Draft Acts Published in Poland
On 26 November, the Ministry of Finance published two long-awaited draft acts regarding mandatory e-invoicing via KSeF.
- The draft regulation on the use of KSeF covers:
- Verification codes (i.e. QR codes): included on the invoices sent to the buyer outside of KSeF and in the event of system or taxpayer failure to connect with KSeF (offline modes)
- Offline modes: the scope of data allowing access to invoices in KSeF that were issued in offline mode
- New authorisations and authentication methods to connect to KSeF, also for VAT RR and VAT RR KOR invoices
- Amendment to the e-Invoicing Regulation covering:
- Invoices issued by VAT-exempt taxpayers must include the NIP numbers of both buyer and supplier to align with issuing invoices via KSeF from January 1, 2025
The draft acts are planned to enter into force on 1 July 2024, except for the obligation covering VAT-exempt taxpayers.
In the coming days, the tax authorities will publish the interface technical specifications and description of the technical requirements for the verification codes (i.e. QR codes).
Update: 26 October 2023 by Marta Sowińska
Both the draft regulation and schema specifications are available to view.
Update: 7 August 2023 by Marta Sowińska
Polish President Signs Amendment To VAT Act
On 4 August 2023, the Polish President signed an Act amending the VAT Act and certain other laws which introduces mandatory e-invoicing via KSeF. This means that the e-invoicing mandate will enter into force on 1 July 2024, with no further postponements.
The press information and official announcement from the Ministry of Finance are available to view.
Following the enactment of the law, the Ministry of Finance published a draft regulation amending the regulation on the use of KSeF from 27 December 2021.
Update: 28 July 2023 by Marta Sowińska
Poland’s Draft E-invoicing Law To Move Forward
The Sejm has voted against the Senate’s veto which blocked the draft legislation introducing the national e-invoicing system, KSeF, on the grounds of it being unconstitutional.
Following its adoption by Sejm and pursuant to the draft legislation, the e-invoicing obligation will come into force, as planned, on 1 July 2024, with some exceptions.
As a next step, the draft law will be adopted and enacted in the country after it has been signed by the President.
The results of the voting in Sejm can be found here: Głosowanie nr 39 na 80. posiedzeniu Sejmu – Sejm Rzeczypospolitej Polskiej
Update: 6 July 2023 by Marta Sowińska
Ministry of Finance Publishes Updated Schema
On 29 June 2023, the Ministry of Finance (MoF) published updated schema FA(2) on the ePUAP platform in the Central Repository of Electronic Document Templates (CRWDE), template number (2023/06/29/12648).
Important information about timelines:
- July 2023: The MoF will provide the test environment for the schema FA(2).
- July to August 2023: Both schema versions will apply in the test environment, meaning both schema FA(1) and FA(2)
- 1 September 2023: The MoF will make the production environment available for the schema FA(2)
Read the official announcement for further information.
Update: 10 May 2023 by Marta Sowińska
Poland Adopts Draft E-invoicing Law
On 9 May, the government in Poland adopted a draft law introducing mandatory e-invoicing via KSeF, which will take effect from 1 July 2024. Now the draft law must be approved by Parliament, and the next session is planned for the end of May.
The adoption of this piece of legislation is an essential step, showing that the government is moving forward with the digitalization of the public sector by introducing mandatory e-invoicing via KSeF.
Find out more via the official announcement.
Update: 22 March 2023 by Marta Sowińska
Poland Confirms Changes to E-invoicing Mandate
Poland has published the second draft law amending the VAT Act and certain other laws on the Government Legislation Centre on 15 March 2023.
The amendments mainly confirm previously announced changes, though some additions are worth noting. The essential clarifications include:
1. Scope of the KSeF mandate
- Postponement of the KSeF mandate from 1 January 2024 to 1 July 2024, with some exceptions
- VAT-exempt taxpayers will be in scope from 1 January 2025
- From 1 January 2025,it will not be possible to issue invoices using cash registers and simplified invoices in the current form
- The mandatory scope of the KSeF system will exclude invoices for B2C transactions, and invoices issued and settled for OSS and IOSS will not be included in the mandate.
- Foreign taxpayers with a fixed establishment in Poland performing activities required to be invoiced according to Polish VAT law will be obliged to issue invoices via KSeF, to the extent that this permanent place of business relates to the supply of goods or services which are invoiced
2. Corrective notes excluded from KSeF
The draft law entirely withdraws the possibility for buyers to issue corrective notes. Buyers cannot propose corrections to the original invoices through or outside KSeF, which the previous draft law presented. Accordingly, changes in the issued invoice can be made only by issuing a corrective invoice.
3. Issuing invoices outside KSeF in case of failure
In line with the previous draft proposal, the current draft law specifies the possibility of issuing e-invoices in offline mode – outside of KSeF in a structured format and delivering to KSeF on the next business day – in case of a failure on the taxpayer side.
The Ministry of Finance will communicate relevant information to the public regarding any maintenance work conducted in KSeF or any system failure. During this time, taxpayers can issue invoices outside of KSeF and deliver them to the buyers in the agreed format.
Such invoices must follow the structured format, be assigned with a QR code and, after the failure ends, be delivered to KSeF within seven days. The date of issuance will be the date stated in the P_1 field, while the buyer’s receipt date will be the date when KSeF assigned the unique ID.
4. QR code
The government has added a new requirement for including a QR code on the invoices issued during a failure of the KSeF system. As previously announced, the QR code must also be included on the invoice visualizations issued outside of KSeF, for example, to foreign buyers and on the VAT RR invoices and corrections to them.
5. Self-billing process under KSeF
The Ministry of Finance responded to feedback about the lack of a self-billing process for cross-border transactions. Therefore, a method of authentication in KSeF for foreign buyers will be included in KSeF, allowing foreign buyers to issue structured invoices on behalf of the suppliers.
6. Exchange rate
The exchange rate used for converting foreign currencies into PLN currency can be maintained from the day preceding the date indicated in the P_1 (date of invoice issuance).
The exchange rate will be calculated based on the date when an e-invoice was issued (stated in the P_1 field), provided that an e-invoice is sent to KSeF no later than the day after the date indicated in the P_1 field.
7. Penalties
Sanctions will apply from 1 January 2025 (previously 1 July 2024) up to 100% of the amount of VAT indicated on the invoice or up to 18.7% of the total amount due shown on the invoice. However, no minimum penalty amount will apply – previously, it was 1000 PLN – approx. 200 EUR.
Next steps for Poland’s KSEF e-invoicing mandate
The draft law is expected to be published in Q3 of 2023, with most provisions applying from 1 July 2024.
Accordingly, the associated final schema FA (2) and FA (RR) are also planned to be published at the end of June or the beginning of July, as announced by the Ministry of Finance during a conference on 16 February 2023. Therefore, we are still waiting for the legislative process to be completed for the e-invoicing mandate to take effect.
Speak with our team if you need more information on the upcoming e-invoicing changes in Poland.
Update: 3 February 2023 by Marta Sowińska
Poland: E-invoicing Mandate Postponement to 1 July 2024
According to an official announcement published by the Ministry of Finance on 2 February 2023, the go-live date of Poland’s mandatory e-invoicing system is now 1 July 2024 – delayed six months from the previous date.
More than a year after the roll-out of the voluntary phase and following extensive testing of the KSeF system by taxpayers, the Ministry of Finance responded to the feedback submitted in the public consultation by delaying the mandate and relaxing certain requirements.
The expected changes are:
- The e-invoicing mandate will be postponed from 1 January 2024 to 1 July 2024
- VAT-exempted taxpayers must comply with the e-invoicing requirements and issue invoices via KSeF from 1 January 2025
- The KSeF system will exclude B2C transactions
- Invoices issued through cash registers and simplified invoices can be issued in their current form until 31 December 2024, meaning such invoices will be in the scope of KSeF from 1 January 2025
- In the case of a technical failure on behalf of the taxpayer, they will be able to issue invoices outside of KSeF and transmit them to the system the next day
- Penalties will be postponed until 1 January 2025 and imposed on taxpayers on a case-by-case basis
Taxpayers should not treat the postponement of the e-invoicing mandate as a reason to pause the implementation process. Instead, treat the delay as an incentive to implement complex legislative and technical requirements before the go-live date and adapt their accounting and invoicing processes considering any errors that may appear.
Looking for more information on e-invoicing in Poland? Speak with our expert team.
