- Starting from 1 July 2024, the National e-Invoicing System (KSeF) will be mandatory, enabling structured e-invoices to be issued and accessed.
- However, foreign invoices from suppliers not obligated to use KSeF will not appear in the system.
- Foreign taxpayers with a fixed place of business in Poland for VAT purposes are required to issue invoices in KSeF only if they participate in the supply of goods or services.
- The assignment of KSeF authorizations for foreign taxpayers can be submitted on paper if electronic submission is not feasible.
- Invoices to foreign contractors will be issued via KSeF, but if the recipient does not have access to KSeF, the invoice can be transmitted outside the system with a QR code.
- The requirement to publish information on entities obliged to use KSeF was abandoned.
- When issuing invoices in foreign currency to Polish contractors, the amount should only be specified in the foreign currency, and the conversion into zlotys will occur according to current rules. ”Well, when an entity issues an invoice in KSeF in a foreign currency to a Polish contractor, the invoice amount should only be specified in the chosen foreign currency. The currency is specified by the taxpayer by filling in, among other things, the field CodeCurrency.”
Source Crowe
