Poland is gradually implementing e-invoicing in three phases: testing, voluntary, and mandatory. B2B e-invoicing will be mandatory for all VAT-registered taxpayers in Poland, including for inter-community and cross-border transactions, by July 2024. Taxpayers who participate in the voluntary phase will receive benefits such as faster VAT refunds, easier correction of invoices, and simplified tax and reporting obligations. The required format for electronic invoices is XML, and the KSeF number is assigned by the tax authority for validation. Authentication can be done using digital signature, trusted signature, digital seal, or authorization token. Invoices from cash registers can be issued in their current form until December 31, 2024, and consumer invoices (B2C) will not be covered by KSeF. Corrected invoices must contain a reference KSeF invoice number.
Source SNI
Latest Posts in "Poland"
- Polish Ministry Explains When a Voluntary Disclosure Can Prevent a Tax Penalty
- Poland Delays KSeF Penalties Until 2028, Keeps Mandatory E-Invoicing in 2027
- Poland: Sejm Approves Tax Overhaul, Higher Excise and VAT Rates
- Poland Plans Pre-Filled JPK_VAT Support as KSeF Expands Tax Automation
- Polish Court Rejects Optional Taxation for Exempt Services Supplied Abroad
