On the 1st of December the Ministry of Finance published draft legislation amending the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended) – hereinafter referred to as the “VAT Act” regarding the introduction of mandatory invoicing in the National e-Invoice System (KSeF) hereinafter referred to as: “e-invoicing”.
Obligatory e-invoicing is expected to cover activities that require documenting an invoice issued in accordance with the VAT Act: B2B, B2G, and B2C transactions (until the end of 2024- the possibility of issuing invoices using cash registers).
The obligation to issue e-invoices will apply to taxpayers performing activities subject to the invoicing requirement according to Polish VAT regulations, who have their registered office or permanent place of business in Poland.
The public consultation regarding the draft law is open until 23rd December 2022.
Moreover, The Ministry of Finance launched tax consultations on the logical structures of the FA (2) and FA_RR. The proposed Schema FA (2) considers the changes concerning mandatory e-invoicing in KSeF, on the contrary, the Schema FA_RR concerns the optional e-invoicing in KSeF.
The public consultation on the FA (2) and FA_RR structures is open until 23rd December 2022 as well.
