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Poland will implement mandatory electronic invoicing in the so-called National System of e-Invoices (KSeF)

On March 30th the consent for obligatory e-invoicing in Poland was issued by the European Commission.
Gerard Goliasz
Senior TAX Specialist

After the approval of the EU Council - nothing will hold back the implementation of the system.

Important: This system has been operating on a voluntary basis in Poland since January 1st 2022.

How the KSeF system works?

Structured invoices (so-called e-Invoices) are prepared in accordance with the invoice template published on the website of the Ministry of Finance (MF). They can be issued both in local financial and accounting programs of entrepreneurs and with the use of free tools that will be prepared by the Ministry of Finance. The invoice is sent via the interface (API) to the central MF database (KSeF), and is subsequently available in the system and can be downloaded by the contractor.

To introduce this system, on August 2, 2021, Poland submitted to the European Commission a derogation application under Council Directive 112/2006 of November 28, 2006 on the common system of value added tax (the Directive), in order to authorize the application of a measure derogating from Art. 218, 226 and 232 of the Directive.

The derogation would consist in allowing Poland to apply a derogation from Articles 218 and 232 of the Directive. This means a derogation consisting in recognizing as an invoice only the electronic invoice issued in the KSeF while waiving the necessity to accept such an invoice by the buyer.

In February 2022 Poland has changed its proposal to derogate from Art. 226 of the Directive, i.e. the mandatory elements that should be included in the invoice, as well as, which is very important, narrowed the group of entities that would have to use this KSeF. According to the new wording, only entities based in Poland would be obliged to apply the KSeF.

The draft of the EC decision provides for the introduction of derogations in the period from April 1, 2023 to March 31, 2026, with the possibility of extension.

The obligatory KSEF cannot be introduced in Poland until April 1, 2023.

Download the PDF file here.

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