On 15 March 2023, the Ministry of Finance published a second draft legislation introducing certain changes to the KSeF e-invoicing system in Poland. This draft considers comments gathered during the public consultation which was completed in December 2022. Some of the points covered by the draft legislation are:
- The e-invoicing mandate is officially postponed with a new go-live date of 1 July 2024. Some exceptions apply, e.g. VAT-exempted taxpayers will be in scope from 1 January 2025 and simplified invoices will be issued via KSeF from the same date.
- The B2C e-invoices are going to be excluded from KSeF.