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Mandatory E-Invoicing and Live submission of e-invoices Polish as of 2023

Poland has updated its plans for mandating electronic VAT invoice to 2023. It was previously planned for 2022. This will include live submission of e-invoices to the National System of e-invoices for authorisation (KSeF) to enable the authorities to monitor tax and economic activity, and attempt to identify VAT fraud – especially carosel fraud.

This would eventually replace the existing SAF-T (JPK-J) monthly reporting, which itself is replaced the Polish VAT return on 1 October 2020. It will model itself on the successful Italian SdI pre-clearance model.

Source: Avalara

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