eInvoicing Country Factsheets for each Member State & other countries
- Poland introduced a law in November 2018 to transpose the eInvoicing Directive and it has been in force since April 2019.
- The country plans to mandate a National eInvoicing System (KSeF) from July 1, 2024, which will be a central government platform for the issuance and reception of electronic invoices.
- A test period began in October 2021, and a voluntary phase started in January 2022.
- The Ministry of Finance aims to postpone the implementation date of B2B electronic invoicing to July 1, 2024, when the use of B2B electronic “structured” invoice (XML) will be mandatory.
- Cross-border invoices will be exempt from the national obligation, but they can still be exchanged electronically using the Peppol network.
- The current PEF platform and KSeF platform will be integrated before July 1, 2024.
- The European Standard on eInvoicing in Poland was implemented through the use of Peppol BIS Billing 3.0 as the basic specification of eInvoices in public procurement.
- The KSeF system is available free of charge for B2B and B2G.
Source ec.europa.eu
