Poland KseF: Draft legislation postpones e-invoicing mandate to July 2024

Marta Sowińska
March 17, 2023

On 15 March 2023, the Ministry of Finance published a second draft legislation introducing certain changes to the KSeF e-invoicing system in Poland. This draft considers comments gathered during the public consultation which was completed in December 2022. Some of the points covered by the draft legislation are:

  • The e-invoicing mandate is officially postponed with a new go-live date of 1 July 2024. Some exceptions apply, e.g. VAT-exempted taxpayers will be in scope from 1 January 2025 and simplified invoices will be issued via KSeF from the same date.
  • The B2C e-invoices are going to be excluded from KSeF.
  • Corrective invoices:
    • starting from 1 September 2023, invoices issued outside of KSeF during the voluntary phase can be corrected in the KSeF system
    • correction notes will be excluded from KSeF
  • Penalties:
    • Sanctions will be imposed from 1 January 2025 (previously 1 July 2024)
    • There will be no minimum penalty fees (previously 1000 PLN, approx. 200 euro)
  • Self-billing procedure:
    • Foreign entities will be able to issue self-billing invoices. A method of authentication in KSeF will be provided which will allow structured invoices to be issued on behalf of the seller.

The final legislation is scheduled to be published in the third quarter of 2023. The link to the official draft legislation can be found here: Project (rcl.gov.pl). More information regarding the draft legislation and related changes will be published in a Sovos upcoming blog regarding the recent changes in Poland’s KSeF system.

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Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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