Poland's mandatory e-invoicing update


As of the 10th of June, the EU council issued a decision in relation to Poland’s derogation to introduce mandatory electronic invoicing (e-invoicing) for taxpayers.

Originally intended to start on the 1st of January 2023, and now pushed back to the 1st of January 2024.


What are the e-invoicing regulations in Poland?

Poland is one of the many European countries looking to adopt mandatory e-invoicing. Via Poland’s National e-invoicing system (KSeF), taxpayers can issue and submit e-invoices on a voluntary basis until the new mandatory date. KSeF became live on the 1st of January 2022 and enables the distribution of electronic structured invoices.

Between the start of 2022 and the 1st of January 2024, invoices can be in both paper and electronic formats. Paper invoices will no longer be accepted once the voluntary period has ended.


Why is Poland implementing mandatory e-invoicing?

Poland’s new measures aim to combat VAT fraud and evasion. A reason that has led many global governments to start implementing mandatory e-invoicing processes.

The submission and distribution of electronic invoices through KSeF would provide the Polish government with improved analytical capabilities. There would be greater transparency between VAT declared and VAT paid. Therefore increasing the accuracy of VAT refund claims submitted by taxpayers.


Are there benefits for the taxpayer?

Poland, like many other countries globally, knows e-invoicing can modernise business processes and the VAT system. E-invoicing provides both the government and the taxpayer with automatic, streamlined processes with greater invoicing visibility and accuracy. Combined with digital invoice storage and archive, the whole process of issuing, processing and storing invoices becomes easier and quicker to complete.

The changes are not expected to disrupt how the taxpayer works day to day. The voluntary period, combined with an extensive information campaign run by the Polish government, provides the taxpayer with time to understand the changes. Time where they can seek a solution and e-invoicing provider that complements their business with the services they need.

Keep up to date with new legislations throughout Europe and the rest of the world using our Tax Compliance roadmap. Updated on a quarterly basis to keep your business up to date with new laws, new e-invoicing formats and solutions that can simplify e-invoicing processes with ease.