Key facts about E-Invoicing/Real Time Reporting in Poland

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol
– B2B: Post-Audit
– From 2022, KSeF Voluntary
– From 2024 Centralized, KSeF Mandatory

Mandatory Infrastructure:

– B2G: PeF/Peppol
– B2B: N/A
– 2024: KSeF

Mandatory Format:

– B2G: EN compatible, Peppol BIS
– B2B: N/A
– From 2024: Only FA_VAT (XML)

Mandatory for Issuing:

– No explicit requirements
– From 2024: All suppliers are required to issue e-invoices via KSeF

Mandatory for Receiving:

– B2G: All contracting authorities
– B2B: Buyer’s consent required
– From 2024: All buyers are required to receive e-invoices via KSeF

eSignature:

Not Required

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

Source Pagero