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

Date	Key KSeF milestone
October 1 to December 31 2021	Pilot
January 1 2022 – June 30 2024	Voluntary phase
July 1 2024	Go-Live / Mandatory phase
January 1 2025	VAT exempt businesses mandated to use KSeF
January 1 2025	New 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.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

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