The most important change compared to the previous version is the introduction of an obligation for the VAT payer making the payment for a structured invoice via direct debit or transfer order, or another payment instrument enabling the transfer of funds, to provide the invoice identification number or the collective identifier identifying the invoices in KSeF.
So far, in bills introducing mandatory KSeF, the aforementioned obligations only concerned situations in which a payment was made in the split payment mechanism.
This obligation will apply to all VAT taxpayers registered in Poland for VAT purposes (including foreign entities).
According to the draft law, this obligation will enter into force on January 1st, 2025.
No other significant changes were made to the draft, however, obligations related to a KSeF failure were made more precise.
You can read the draft amendment of the Act on the Parliament website.
