- Poland is introducing mandatory electronic invoicing through the National e-Invoice System (KSeF) from 1 July 2024.
- All invoices to entrepreneurs, with few exceptions, will have to be issued in a specific XSD structure (XML) in the KSeF.
- Structured e-invoices will replace traditional hard copy and regular electronic (PDF) invoices.
- Draft regulations released in November 2023 include technical and invoice regulation amendments.
- The mandatory model will apply to all entities regardless of business size.
- Taxpayers need to coordinate activities in accounting and IT, including permissions, ERP systems, and knowledge of the schema.
- Detailed information is required on e-invoices, and the system will only verify technical compliance, not invoice content or reliability.
- Non-compliant invoices will be rejected, and errors must be corrected through correction invoices.
- Internal procedures for issuing invoices, circulation, accounting, and VAT settlement may need to be adapted.
- Mandatory e-invoicing may require adjustments and changes to contractual provisions or transaction conditions with contractors.
- The e-invoicing system does not support attachments, so new methods for delivering attachments to contractors must be devised.
- VAT payers will need to include the e-invoicing system’s assigned invoice number in bank transfer titles from 1 July 2024.
- Foreign VAT-payers with a VAT fixed establishment in Poland must issue e-invoices for activities in Poland.
- Foreign taxpayers with a permanent establishment in Poland for income tax purposes are exempt from mandatory e-invoicing if they don’t have a fixed establishment.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
