- Poland will introduce obligatory structured e-invoicing and the KSeF system (National e-Invoicing System) effective from 1 January 2024.
- The changes are extensive and include mandatory e-invoicing for foreign entities with a value-added tax (VAT) fixed establishment in Poland.
- The rules apply to all activities subject to VAT in Poland, including supplies between businesses (B2B), supplies made to public authorities (B2G), and supplies to consumers (B2C).
- Penalties will apply from 1 July 2024 for failures to comply with the new obligations.
Source EY
