E-invoicing compliance and regulatory updates - Poland

Electronic Invoicing Poland

Important note:  In a press briefing held on January 19, 2024, Minister of Finance, Andrzej Domański, announced the postponement of the mandated KSeF implementation for 2024. This delay is attributed to critical errors discovered during preliminary analyses, encompassing code, functionality, and system performance issues. The Polish Government has announced that an external Audit of the KSeF will be conducted to assess and rectify the issues detected. New implementation dates are unknown but the Poland Ministry of Finance will release additional information soon. 

On March 21st, 2024, the Ministry of Finance gave an update indicating its intention to announce a new date for the KSeF e-invoicing mandate within a month. Furthermore, KSeF will likely roll out in one go for both, active VAT and exempt businesses. More details will be announced soon. Stay tuned!

(Please consider that this official information affects the timelines described below for B2B e-invoicing mandate).

In November 2018, Poland adopted the 2014/55/EU Directive regarding electronic invoicing for public procurement.

In force since April 2019 for central and sub-central public entities, Poland built its own public invoicing portal for the Business-to-Government (B2G) sector. The Platformy Elektronicznego Fakturowania (PeF) facilitates the transmission of e-invoices between private companies and public bodies. Poland uses the standard e-invoicing format based on EN 16931 and Peppol BIS Billing supported by Basware.

Regarding Business-to-Business (B2B), Poland began a pilot program in 2021 to implement an e-invoicing clearance model called Krajowego Systemu e-faktur (KSeF), a system for which technical details were released in August 2021.

In October 2021, the KSeF Pilot project began allowing service providers and taxpayers to test the platform. As of January 2022, taxpayers can voluntarily use the platform in parallel of paper and PDF invoices.

The European Council approved Poland’s plan to implement mandatory e-invoicing from January 1, 2024.

On the 4th of August, 2023, the President of the Republic of Poland signed the Act that brings forth amendments to the taxation of goods and services. Notably, this Act introduces a compulsory utilization of e-invoices. The scope of this requirement encompasses all enterprises established in Poland, regardless of their scale, including small and medium-sized enterprises (SMEs). As a result, it is incumbent upon these businesses to integrate the KSeF system into their operations.

Taxpayers will be mandated to integrate the employment of the KSeF platform for both issuance and reception of e-invoices, commencing from July 2024.

It is noteworthy that businesses enjoying a VAT-exempt status will be subject to the compulsory adoption of the KSeF system as of January 2025.

Basware is following all the regulatory changes in Poland closely, so we can offer you innovative products that observe the requirements of the forthcoming e-invoicing mandate.

Furthermore, Basware currently supports B2G e-invoicing via Peppol.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Poland

Important note:  In a press briefing held on January 19, 2024, Minister of Finance, Andrzej Domański, announced the postponement of the mandated KSeF implementation for 2024. This delay is attributed to critical errors discovered during preliminary analyses, encompassing code, functionality, and system performance issues. The Polish Government has announced that an external Audit of the KSeF will be conducted to assess and rectify the issues detected. New implementation dates are unknown but the Poland Ministry of Finance will release additional information soon. 

On March 21st, 2024, the Ministry of Finance gave an update indicating its intention to announce a new date for the KSeF e-invoicing mandate within a month. Furthermore, KSeF will likely roll out in one go for both, active VAT and exempt businesses. More details will be announced soon. Stay tuned!

(Please consider that this official information affects the timelines described below for B2B e-invoicing mandate).

In November 2018, Poland adopted the 2014/55/EU Directive regarding electronic invoicing for public procurement.

In force since April 2019 for central and sub-central public entities, Poland built its own public invoicing portal for the Business-to-Government (B2G) sector. The Platformy Elektronicznego Fakturowania (PeF) facilitates the transmission of e-invoices between private companies and public bodies. Poland uses the standard e-invoicing format based on EN 16931 and Peppol BIS Billing supported by Basware.

Regarding Business-to-Business (B2B), Poland began a pilot program in 2021 to implement an e-invoicing clearance model called Krajowego Systemu e-faktur (KSeF), a system for which technical details were released in August 2021.

In October 2021, the KSeF Pilot project began allowing service providers and taxpayers to test the platform. As of January 2022, taxpayers can voluntarily use the platform in parallel of paper and PDF invoices.

The European Council approved Poland’s plan to implement mandatory e-invoicing from January 1, 2024.

On the 4th of August, 2023, the President of the Republic of Poland signed the Act that brings forth amendments to the taxation of goods and services. Notably, this Act introduces a compulsory utilization of e-invoices. The scope of this requirement encompasses all enterprises established in Poland, regardless of their scale, including small and medium-sized enterprises (SMEs). As a result, it is incumbent upon these businesses to integrate the KSeF system into their operations.

Taxpayers will be mandated to integrate the employment of the KSeF platform for both issuance and reception of e-invoices, commencing from July 2024.

It is noteworthy that businesses enjoying a VAT-exempt status will be subject to the compulsory adoption of the KSeF system as of January 2025.

Basware is following all the regulatory changes in Poland closely, so we can offer you innovative products that observe the requirements of the forthcoming e-invoicing mandate.

Furthermore, Basware currently supports B2G e-invoicing via Peppol.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

The KSeF platform of the new mandate offers a basic built-in archive that will store invoices for 10 years, relieving businesses from the requirement to store the documents electronically separately, however Basware offers Vault solution in Poland guaranteeing integral, independent, and reliable e archiving.

The retention period of invoices is 5 years after the end of the fiscal year.


Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

Basware continues to keep up to date with the latest changes in Poland and it is committed to providing grounded e-invoicing solutions according to the polish regulations and KSeF requirements.


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

Contact us

Interoperability

At Basware, we are passionate about delivering the benefits of open interoperability to our customers. So, we have partnered with more than 220 e-invoicing networks around the world to ensure the Basware Network remains the largest open commerce network of buyers and suppliers.

Our advice

Poland is following the trend of Italy, Spain, and France in adopting a clearance model.

The country will require taxpayers to use the KSeF platform as of July 2024 for B2B e-invoicing. This platform is technical and has no capability of uploading PDFs or a portal to upload data.

Basware advises customers to automate their invoice receiving and sending process by connecting to the governmental platform through the Basware Network.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Poland

Important note:  In a press briefing held on January 19, 2024, Minister of Finance, Andrzej Domański, announced the postponement of the mandated KSeF implementation for 2024. This delay is attributed to critical errors discovered during preliminary analyses, encompassing code, functionality, and system performance issues. The Polish Government has announced that an external Audit of the KSeF will be conducted to assess and rectify the issues detected. New implementation dates are unknown but the Poland Ministry of Finance will release additional information soon. 

On March 21st, 2024, the Ministry of Finance gave an update indicating its intention to announce a new date for the KSeF e-invoicing mandate within a month. Furthermore, KSeF will likely roll out in one go for both, active VAT and exempt businesses. More details will be announced soon. Stay tuned!

(Please consider that this official information affects the timelines described below for B2B e-invoicing mandate).

In November 2018, Poland adopted the 2014/55/EU Directive regarding electronic invoicing for public procurement.

In force since April 2019 for central and sub-central public entities, Poland built its own public invoicing portal for the Business-to-Government (B2G) sector. The Platformy Elektronicznego Fakturowania (PeF) facilitates the transmission of e-invoices between private companies and public bodies. Poland uses the standard e-invoicing format based on EN 16931 and Peppol BIS Billing supported by Basware.

Regarding Business-to-Business (B2B), Poland began a pilot program in 2021 to implement an e-invoicing clearance model called Krajowego Systemu e-faktur (KSeF), a system for which technical details were released in August 2021.

In October 2021, the KSeF Pilot project began allowing service providers and taxpayers to test the platform. As of January 2022, taxpayers can voluntarily use the platform in parallel of paper and PDF invoices.

The European Council approved Poland’s plan to implement mandatory e-invoicing from January 1, 2024.

On the 4th of August, 2023, the President of the Republic of Poland signed the Act that brings forth amendments to the taxation of goods and services. Notably, this Act introduces a compulsory utilization of e-invoices. The scope of this requirement encompasses all enterprises established in Poland, regardless of their scale, including small and medium-sized enterprises (SMEs). As a result, it is incumbent upon these businesses to integrate the KSeF system into their operations.

Taxpayers will be mandated to integrate the employment of the KSeF platform for both issuance and reception of e-invoices, commencing from July 2024.

It is noteworthy that businesses enjoying a VAT-exempt status will be subject to the compulsory adoption of the KSeF system as of January 2025.

Basware is following all the regulatory changes in Poland closely, so we can offer you innovative products that observe the requirements of the forthcoming e-invoicing mandate.

Furthermore, Basware currently supports B2G e-invoicing via Peppol.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Keep up to date with e-Invoicing in Poland

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