Poland KSeF Platform – Electronic Invoicing

Poland makes significant progress in its Business-to-Business (B2B) electronic invoicing initiative.

On March 15, 2023, Poland officially announced the launch of a new project for electronic invoicing in collaboration with the National Electronic Invoicing System (KSeF). The project draft has received approval from the Council of Ministers. The draft introduces several notable changes, including the following:

  1. Confirmation of the mandatory implementation date for B2B electronic invoicing via KSeF: Starting from July 1, 2024, it will be obligatory for businesses to issue e-invoices through KSeF.
  2. Exclusion of Business-to-Consumer (B2C) transactions from the KSeF system.
  3. Introduction of a new feature: QR code implementation. Technical requirements and specifications for the use of QR codes will be published separately, and the KSeF regulations will provide detailed information on the application process and requirements.

Under the new regulations, all issued invoices must be declared through the National Electronic Invoice System, known as KSeF. To encourage widespread adoption of this platform, the government has announced a tax incentive in the form of a one-third reduction in the Value Added Tax (VAT) refund processing time, reducing it from 60 days to 40 days. Additionally, taxpayers may be exempted from filing the JPK_FA file. Companies interested in availing themselves of these benefits can voluntarily utilize the national KSeF platform, which has been available since January 1, 2022.

The government’s objective is to accelerate the digitization of the tax system and capitalize on the benefits observed in other European Union countries that have already implemented electronic invoicing systems. Italy serves as a prime example, where B2B electronic invoicing has been mandatory since 2019.