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
