- Poland has introduced the National e-Invoicing System (KSeF) as a voluntary solution for e-invoicing.
- KSeF will become mandatory by July 2024, with a deadline of January 2025 for certain taxpayers.
- The mandate will cover B2B domestic transactions in Poland, excluding B2C transactions and invoices issued under certain schemes.
- Taxpayers impacted by the mandate include businesses registered as active VAT payers, businesses exempt from VAT, and taxpayers identified in Poland for the special EU OSS procedure.
- Electronic invoicing offers benefits such as faster document processing, real-time invoice information, and faster VAT refunds.
- Polish e-invoices are generated in XML format and can be issued using free tools or commercial programs.
- Businesses need to notify the use of KSeF to tax authorities and create an individual account in the system.
- Invoices are sent to KSeF for verification and storage, and can be consulted for 10 years.
- The structure for e-invoices in KSeF is different from other electronic invoice structures in public procurement and concessions.
Source: marosavat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
