Poland’s Mandatory e-Invoicing: Rules, Benefits and Global Trends

Starting from July 1, 2024, the use of e-Invoices will be mandatory in Poland, which is a significant step towards digitalization and automation.
The introduction of the national system for electronic invoices, KSeF, allows for data exchange, issuance, receipt, and storage of structured invoices.
The issuance of electronic invoices using KSeF in the B2B sector will become mandatory from July 1, 2024. Italy has already implemented e-Invoicing in 2019, and Poland is one of the first EU countries to introduce mandatory e-Invoicing.
The KSeF platform in Poland is a data exchange system for issuing, receiving, and storing structured electronic invoices. It requires an XML format and provides a unique identification number known as the KSEF ID.
In case of any incorrectness, the invoice will be rejected, and a correction invoice will need to be issued.
All businesses established in Poland must adopt the KSeF system, and VAT-exempt businesses will be required to use the system from January 2025.
The obligation to issue e-Invoices applies to taxpayers performing activities subject to the invoicing obligation under Polish VAT regulations.
However, taxpayers registered for OSS/IOSS purposes in Poland or another Member State will be exempt from this obligation.
Mandatory e-Invoicing will cover all activities subject to domestic VAT, including B2B, B2G, and B2C transactions.

Click on the logo to visit the website