- Mandatory e-invoicing implementation has been delayed in many countries, including Poland.
- Poland initially planned to introduce mandatory e-invoicing on July 1, 2024.
- However, the National E-Invoicing System (KSeF) was not prepared for implementation due to critical errors.
- An external audit of the system is planned to evaluate its functionality.
- The exact launch date of mandatory e-invoicing in Poland is undisclosed.
- Businesses had been assured by the Ministry of Finance that KSeF was technologically prepared and there would be no delays.
- Poland’s e-invoicing framework is modeled after the Italian system and will require businesses to generate invoices using KSeF.
- KSeF streamlines the creation, receipt, and storage of electronic invoices.
- The system conducts technical verifications and assigns a unique number to each invoice.
- The use of KSeF was initially planned to be mandatory for VAT-registered businesses starting from July 1, 2024.
- The obligation to use the e-invoicing system would extend to taxpayers exempt from VAT from January 1, 2025.
- KSeF does not apply to invoices issued to consumers or under the One Stop Shop procedures, but it applies to invoices issued by foreign businesses with a permanent establishment in Poland.
Source: forbes.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.
