Poland: Postponement of mandatory e-invoicing to 1 July 2024

Marta Sowińska
February 2, 2023

According to an official announcement by the Ministry of Finance published on 2 February 2023, the go-live date of the mandatory e-invoicing system in Poland will be postponed from 1 January 2024 to 1 July 2024, giving taxpayers 6 more months to prepare for the new e-invoicing obligation. The VAT-exempted taxpayers will have time to comply with the requirements until 1 January 2025.

Some of the expected changes are as follows:

  • B2C transactions will be fully excluded from the mandatory scope of the system.
  • The penalties will be postponed to 1 January 2025 and assessed and imposed on an individual basis.
  • Taxpayers will be able to issue invoices outside of the KSeF and transmit them to the system the next day, in case of technical failure on the taxpayer’s side.

The new legislation addressing these changes is to be published, together with the schema specifications.

To see the official announcement of the Ministry of Finance follow that link: Changes in the draft of the National e-Invoicing System (KSeF) after business comments – Ministry of Finance – Portal Gov.pl (www.gov.pl)

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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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