Poland's B2B electronic invoicing delay


Poland’s Ministry of Finance has announced a delay of the implementation of its business-to-business (B2B) electronic invoicing mandate.

The original date of the 1st of January 2024, is now postponed to the 1st of July 2024. The pushback provides Polish businesses with 6 more months to prepare for the electronic invoicing mandates.


What are the reasons for the delay?

The Ministry of Finance carried out many public consultations to understand Polish businesses’ mandate perceptions. After numerous consultations, the Ministry and key businesses met on the 31st of January 2023 to discuss the results.

The consultations have resulted in several changes. The main change is that businesses, accountants and the Ministry of Infrastructure have 6 more months to prepare for the B2B mandates.


Further changes

The postponed B2B implementation date is not the only change. The Ministry of Finance has declared that business-to-consumer (B2C) invoices will not be covered by Poland’s national system of e-invoices (KSeF). Tickets that function as invoices will also not be covered. And invoices from cash registers will only be able to be submitted to KSeF from the 31st of December 2024.

Businesses also have a lifeline if they don’t deliver their e-invoices to KSeF on time. If a business is unable to deliver their invoice to KSeF, they may issue the invoice offline but then must deliver their invoice to KSeF one day after offline issuance. 


Poland’s existing e-invoicing mandates

Just like many European countries, Poland’s governmental entities have to be able to receive electronic invoices. However, they are not obliged to send their invoices electronically. B2G invoices must be received through the Peppol network in Peppol BIS 3.0 format. All invoices must be archived for a minimum of 10 years.

Keep on top of further changes

E-invoicing regulations change on a daily basis, therefore it can be difficult to keep track of all the mandates. At Unifiedpost Group, we ensure you have the most up to date information. To make sure you receive our updates follow us on LinkedIn or sign-up to our tax compliance and e-invoicing monthly newsletter.