Poland Moves Forward with KSeF 2.0: New Draft Legislation Released

• Draft Amendment to the VAT Act: The updated draft includes significant revisions such as allowing invoices to be issued in offline24 mode, establishing new rules for corrective invoices that link tax reductions to their receipt, and expanding the list of entities eligible to receive invoices outside the KSeF system to include non-business individuals and entities without a Polish NIP number.
• Implementation Measures for KSeF: The draft outlines practical measures for the National e-Invoicing System (KSeF), including transitioning to certificate-based authentication by December 31, 2026, allowing links instead of QR codes for external e-invoices, and defining processes for issuing structured attachments and self-billed invoices for foreign taxpayers.
• Exemptions for Cross-Border Self-Billing: Proposed changes would exempt cross-border self-billing transactions from KSeF requirements if either party lacks a Polish NIP. However, foreign buyers with an EU VAT number may opt to use KSeF voluntarily, with the Ministry of Finance aiming to finalize all related legal acts by July 2025.

Source Comarch

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Other sources 

KSeF 2.0 updated set of draft laws published

• GDPR Compliance in Data Processing: The primary aim of processing personal data within the KSeF (National e-Invoice System) is to assist tax authorities in verifying business tax settlements, with B2C invoice processing being minimal and optional based on consumer requests, as most invoices will pertain to B2B transactions.
• Offline24 Mode Regulations: Invoices issued in offline24 mode to domestic businesses with a NIP number must be processed through the KSeF system, with the receipt date officially recorded when the invoice number is assigned in the system. Businesses without a NIP number can share invoices outside KSeF but can also opt to receive them through the system.
• Structured Attachments Procedure: The regulations clarify the process for receiving confirmation to issue invoices with structured attachments via KSeF, detailing the duration of the validity of such permissions and the conditions under which they can be revoked, indicating ongoing enhancements to the KSeF system, with legislative finalization expected by July 2025.

Sources

• Orbitax
• vatcalc

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE