It was announced today that the President signed into law the Act of 16 June 2023 amending the Value Added Tax Act and certain other acts, which makes the use of the National Electronic Invoicing System (KSeF) mandatory for taxpayers in Poland. This means that from 1 July 2024, following the publication of the Act in the Journal of Laws, VAT taxpayers with a seat or fixed establishment in Poland will be obliged to issue invoices in a structured form.

As a reminder, in accordance with the above mentioned law:

• There will be a general obligation to issue structured invoices for B2B and B2G transactions.
• Invoices will be issued and sent only via the National e-Invoicing System and not, as at present, directly between taxpayers.
• The possibility to issue invoices electronically (in the current form) and on paper will be abolished.
• In 2025, the obligation will also apply to exempt transactions and to sales made by taxpayers who are VAT exempt entities.
• Non-compliance will be subject to a penalty (the relevant rules will come into force in January 2025) of up to 100 percent of the amount of tax due on the invoice or 18.7 percent of the gross amount (for invoices documenting exempt activities).
• It will not be possible to issue B2C invoices, receipts, correction notes or add an attachment to an invoice in the system.

We encourage you to take a look at our Taxpayer's Toolbox to help you prepare for the new obligations.

Download National e-Invoicing System: Taxpayer's Toolbox

We also encourage you to contact us if you have any questions about KSeF.