Poland’s e-Invoicing Mandate: Amendment Updates

With the ongoing spread of e-invoicing surging across the globe comes a myriad of laws, mandates, and new compliance requirements. In many countries, e-invoicing has become mandatory for not only B2G but also for B2B.  

Following this trend, the Member States of the European Union are moving towards the use of mandatory e-invoicing. Italy was the first to introduce mandatory e-invoicing in 2019. France and Poland obtained a decision of the EU Council and are preparing to introduce mandatory e-invoicing. According to press reports, Spain, Belgium, and Germany are also considering applying to the European Commission for a derogation decision.

For Poland, the nationwide transition to e-invoicing required a new platform called the KSeF platform (Krajowy System e-Faktur).

In many countries, e-invoicing has become mandatory for not only B2G but also for B2B. For Poland, the nationwide transition to e-invoicing required a new platform called the KSeF platform (Krajowy System e-Faktur).

Amendments to the KSeF Timeline

Although the European Council approved Poland’s plan to implement mandatory e-invoicing beginning January 1, 2024, as of February 2023 the Ministry of Finance produced a proposal of postponement from January 1, 2024 to July 1, 2024. As a result, this allows Polish VAT registered businesses an additional six months to prepare for the upcoming changes.

The KSeF testing environment is already accepting the exchange of electronic invoices, but when the e-invoicing mandate enters into force in 2024, all taxpayers established in Poland will be required to exchange invoices via the new platform.

KSeF Benefits for Businesses

According to the Service of the Republic of Poland, “The implementation of KSeF will allow for the optimization of invoice processes, document flow and invoice systems used by entrepreneurs.”

Other key benefits outlined are:

• Faster document processing and payment;
• Minimise manual effort and reduce human errors;
• Taxpayers will receive a faster VAT refund
• Structured data from invoices to automate archiving

Basware is following all the regulatory changes in Poland closely, and is committed to providing innovative e-invoicing solutions according to the Polish mandate regulations and KSeF requirements.

Speak with Basware Compliance experts

Ensuring global regulatory compliance with worldwide invoicing and tax mandates is a central business challenge for organisations operating in multiple geographies. Regulations around invoice receipt and sending as well as tax compliance vary vastly between countries and are complex, fragmented, and constantly changing.

To ensure compliance, you need a seasoned partner by your side who has a deep understanding of the constantly changing e-invoicing environment. With innovative solutions that ensure e-invoicing compliance in over 60 countries, Basware is that partner. Visit our interactive compliance map to stay up-to-date on this everchanging topic.

We are contacting our Polish customers to make sure they are ready, but if you have any questions about this mandate or others, please do not hesitate to contact us.