On the 16th February 2023, the Polish Ministry of Finance organized a conference to discuss upcoming changes to the draft bill introducing mandatory e-invoicing in Poland. While the legislative process is still ongoing, and will most likely last until June/July 2023, the Ministry of Finance has presented changes that are planned to be included in the final legislative framework.
Postponement of entry into force:
- The legislative Act is planned to enter into force on 1 July 2024, postponed by 6 months from the original date of 1 January 2024.
- The penalties are planned to be postponed to 1 January 2025.
Subjective scope of KSeF:
- VAT exempted taxpayers are planned to have 6 months more to implement mandatory e-invoicing via KSeF starting 1 January 2025.
- The taxpayers registered for the EU OSS and IOSS procedures are planned to be excluded from the subjective scope of the KSeF system.
Transactional scope of KSeF:
- Invoices from B2C transactions are planned to be excluded from the scope of KSeF issuance requirements.
- Invoices from cash registers are planned to be issued in the current form until 31 December 2024 and receipts with NIP are planned to be considered as simplified invoices until December 31, 2024.
- Corrective notes are planned to be excluded from the system, and buyers will not be able to propose changes to an invoice, hence only suppliers will be able to issue corrective invoices.
- Tickets that serve as invoices (including receipts on toll motorways) are planned to be excluded from KSeF.
Additional changes:
- In case of technical failure on the taxpayer’s side, it is planned that there will be a possibility to issue invoices offline, outside of KSeF, and to send such invoices to KSeF the next business day after issuance.
- The corrective structured invoices are planned to be able to be issued in case of technical failure or offline.
- The foreign currency exchange rate used for the conversion into PLN is planned to be maintained from the day preceding the date that is indicated in the field P_1 of the structured electronic invoice for one additional day to be sent to KSeF.
All of the above changes still need to be included in the draft law, which in turn needs to be enacted in order to enter into force and become binding.
