B2B electronic invoicing delayed

The Polish Minister of Finance has announced a delay in the implementation date of mandatory electronic invoicing (KSeF) from 1st January 2024 to 1st July 2024 giving Polish businesses an extra 6 months to prepare.

At the same time the following changes were announced:

• KSef is to be implemented by taxpayers exempt from VAT from 1st January 2025,
• Invoices issued to private individuals (B2C) are not to be covered by KSef,
• Tickets that serve as invoices (including receipts on toll motorways) are to be excluded from KSeF.
• Invoices from cash registers and simplified invoices can be issued in their current form until 31 December 2024.
• In the event of a failure on the part of the taxpayer, it will be possible to issue invoices offline outside of KSeF system and deliver the invoice to KSeF the next day after invoice is issued offline.
• Liberalisation of sanctions and their application only from 1 January 2025

Source Meridian