Poland’s KSeF e-invoicing postponed by six months

The Polish Ministry of Finance has confirmed that, based on public consultations and discussions with businesses, the National System of e-Invoices (Krajowy System E-faktur or KSeF) mandate will not come into force on January 1, 2024 and is postponed by six months until July 1, 2024.

The key changes announced include:

  • The proposed amendments to the Polish VAT Act won’t come into effect until July 1, 2024
  • The deadline for the implementation of the KSeF by taxpayers exempt from VAT will be postponed to 1 January 2025
  • Invoices to consumers (B2C) will not be covered by KSeF e-invoicing
  • Tickets that function as invoices (including receipts on toll motorways) will also be excluded from KSeF
  • Invoices from cash registers and simplified invoices will be able to be issued in the current form until December 31, 2024
  • In the event of a technical failure, it is possible to issue invoices offline outside the KSeF platform and submit the invoice to KSeF the following day after issuing it offline
  • There will be a soft landing period in terms of sanctions and penalties until January 1 2025.

Timeframe of implementation

DateKey KSeF milestone
October 1 to December 31 2021Pilot
January 1 2022 – June 30 2024Voluntary phase
July 1 2024Go-Live / Mandatory phase
January 1 2025VAT exempt businesses mandated to use KSeF
January 1 2025New penalties for non-compliance

Poland’s KSeF platform has been live in production since January 2022, allowing businesses in Poland to issue invoices electronically with structured data. Each invoice issued through KSeF is assigned a unique number which signifies that it has been formally introduced into legal circulation. While use of KSeF is currently voluntary, all Polish businesses will be mandated to issue e-invoices to their customers via the platform from July 1, 2024. 

At Avalara, we make e-invoicing compliance simple. The Avalara e-invoicing solution is designed to comply with regulations in over 60 countries and we’ve got the future covered, too. This cloud-based solution is flexible, scalable and allows you to quickly respond to new requirements, including Poland, Spain and France.

Contact us to discuss how Avalara can help you meet e-invoicing requirements and mandates across the globe including the KSeF in Poland or to watch a demonstration of our solution creating Polish compliant e-invoices, sending them to KSeF, as well as retrieving the human readable official PDF generated by KSeF.

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