Many taxpayers ask themselves if and when e-invoices in Poland will be mandatory. The situation is not clear at present because while the Polish government together with the parliament (where the government has the majority of votes) strives to introduce them on a mandatory basis, the Senate, where the opposition holds the majority of votes, is against mandatory e-invoicing in Poland, as it believes that the draft regulations must be further refined.
Recently, i.e. 14.07.2023, the Polish Senate rejected the amendment to the VAT Act and some other acts introducing the obligation to issue invoices via the National e-Invoice System (KSeF) from July 2024.
Let us remind you that currently, the use of e-invoices in Poland (KSeF) is voluntary, and the amendment to the VAT Act provides for the introduction of the obligation to use KSeF when issuing invoices between entrepreneurs from the middle of next year. It provides that for small and medium-sized enterprises exempt from VAT, the use of KSeF will be mandatory from 1 January 2025.
The next session of the parliament, at which the final decision on the entry into force of the new regulations will most likely be made, will take place on July 28, 2023.
KSeF at a glance:
The purpose of the National e-Invoices System is to modernize invoicing processes, increase the scope and speed of analysis of invoices issued by taxpayers, and combat VAT fraud.
Entrepreneurs struggling with Internet network disruptions will be able to authorize their accountants to issue e-invoices. The taxpayer will decide when he issues an invoice in a given month - it can also be his last day.
In the event of an Internet network failure, documents can be sent the next business day after invoicing.
A fine for failure to send an invoice to KSeF within the required period will be up to 100 percent. the amount of tax shown on the invoice.
The KSef system will cover companies with their registered office or permanent place of business in Poland.
UPDATE July 29, 2023
Yesterday, the Polish parliament rejected the Senate's adjustments and directed the new law to the president for signing off.
UPDATE August 5, 2023
Yesterday, the president signed the new law, which means the e-invoices in Poland comes into force as of July 1st, 2024.
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