Starting from July 1st, 2024, businesses in Poland that are registered for VAT – including established businesses and companies with a fixed presence in Poland – will be required to generate structured invoices for transactions between businesses (B2B) and transactions between businesses and government entities (B2G). These invoices must be exclusively generated and transmitted through KSeF, which serves as the central governmental platform responsible for the issuance, retrieval, and archival storage of electronic invoices. The option to directly exchange invoices between taxpayers or to utilize alternative electronic or paper formats will no longer be viable.
However, there are exceptions to this rule:
– Taxpayers who are exempt from VAT and those VAT-paying entities engaged in making supplies that are also VAT exempt. These entities are granted an extension until January 1st, 2025, to adopt the use of the National Electronic Invoicing System.
– Transactions involving consumers (B2C) are not subjected to this requirement.
Source: meridianglobalservices.com
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