- From July 2024, all invoices in B2B transactions between VAT taxpayers registered in Poland will be sent and received only by the National e-Invoice System (KSeF).
- The system is also to cover foreign entities that have a fixed establishment in Poland.
- Documents issued outside KSeF will not be considered invoices.
- Invoices issued by Polish taxpayers to foreign contractors (e.g. for ICS, export of goods or export of services) will also have to be issued in KSeF, but their delivery will take place in a manner agreed with the contractor.
- MF plans to exclude B2C invoices from KSeF; it is not certain whether this option will remain at all.
Source MDDP
