The Polish Ministry of Finance has now published the draft act introducing e-invoicing via the national platform (Krajowy System e-Faktur – KSeF, or National System of e-Invoices) in a Continuous Transaction Control (CTC) system. The draft is available for public consultation during a two-week period, after which the law is planned to come into force already by 1 October this year.
However, by this date, issuing and receiving invoices via the national platform will be voluntary; both paper invoices and other e-invoices will continue to be permitted. Taxpayers opting to use the KSeF system will be rewarded with quicker VAT refunds. Security, convenience, and efficiency are other factors that are mentioned as benefits for those using the system. The plan is to then make use of the KSeF system mandatory in a second step by 2023.
Source: SOVOS
See also
- Draft law (in Polish)
- Draft law in English – Unofficial translation
- Justification (in Polish)
- Justification (Unofficial translation in English)
- E-Invoicing Project description (in Polish)
- E-Invoicing Project description (Unofficial translation in English)
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