Poland’s Ministry of Finance published an updated draft of the e-invoicing act on 15 March 2023 and announced that the implementation of mandatory e-invoicing for VAT purposes and the new national invoicing clearing system, called KSeF, will be postponed to 1 July 2024 and 1 January 2025 for VAT-exempt taxpayers (the new system was originally slated to become effective on 1 January 2024). Mandatory e-invoicing will apply to Polish-established businesses, as well as to foreign entities with a fixed establishment (FE) in Poland. Taxpayers have been able to elect to participate in the system since 1 January 2022.
Source BDO
