- The President has signed a law making it mandatory for businesses to use the National e-Invoicing System (KSeF). This means companies must issue e-invoices through KSeF and verify the VAT status of purchasers.
- Foreign taxpayers and consumers are exempt, but companies with a fixed establishment for VAT purposes in Poland must use KSeF.
- Invoices issued outside KSeF must be marked with a QR code to provide access to the e-invoice in the System.
- VAT-exempt purchasers are exempt from KSeF until 31 December 2024 but may require a QR code.
- Invoice issuers must verify purchasers’ status and provide access codes if necessary.
- Verification is currently only possible via the VAT white list and involves additional work for issuers.
Source Crowe
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
