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Poland 2024 eInvoicing Country Sheet

  • The Act on electronic invoicing in public procurement was introduced in November 2018 and is in force since 18 April 2019.
  • The Act of 16 June 2023 amended the Act on Tax on Goods and Services and Certain Other Acts.
  • The Directive 2014/55/EU has been transposed.
  • The extra year for compliance of non-central entities was not used.
  • Electronic invoicing is mandatory for receiving and processing by central, regional, and local authorities, with sending foreseen from 2026.
  • B2B mandate is in place, along with a monitoring mechanism. The European standard is fully implemented under UBL 2.1 and CII.
  • The national eInvoicing platform (PEF) is used for the B2G domain, while the national eInvoicing system (KSeF) is used for all domains. CIUS and Extensions are used, including Peppol BIS Billing 3.0 and additional Peppol-based extension (“specialised invoice”).
  • The Act of 9 November 2018 transposed the eInvoicing Directive (2014/55/EU) and established the national eInvoicing platform PEF within the OpenPeppol network.
  • In 2022, Poland requested a derogation from the VAT Directive for introducing mandatory eInvoicing for Business-t.

Source ec.europe.eu


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