Poland has passed legislation formally introducing the new National System of e-Invoices (Krajowy System E-faktur or KSeF). This will allow Polish taxpayers to issue and receive structured e-invoices. During a transitional period starting January 1, 2022, use of KSeF will be voluntary and e-invoicing can be used in parallel with paper invoices and non-structured e-invoices. E-invoicing using KSeF will likely become mandatory from January 1, 2023.
The Act passed on November 15, 2021 introduces to the Polish legal system provisions regulating the operation of KSeF and enacts various amendments to the VAT Act, including:
introducing a legal definition of the term "structured invoice"
defining the rules and procedures for issuing and storing structured invoices as optional forms of documenting taxable activities
defining the principles of running and operating the KSeF
defining the list of entities that will be able to use the KSeF
defining the rules for correcting structured invoices
defining the rules for determining the tax to be paid/input tax refund or the refund of the net tax difference when using structured invoices
removing the requirement to include an advance net unit price on the invoice
preventing taxpayers issuing invoices earlier than the 60th day before the delivery of goods or the performance of the service.
