Poland: draft legislation published amending the VAT Act and adopting mandatory e-invoicing via KSeF

Marta Sowińska
December 2, 2022

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.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


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.
Share This Post