The Polish Government recently published new draft amendments to the VAT Act and certain other acts that will modify the mandatory electronic invoicing (e-invoicing) requirements using the National e-Invoicing System (Krajowy System e-Faktur - KSeF). The system is based on the Italian e-invoicing system and involves taxpayers preparing invoices in their own ERP system and sending the invoice to the KSeF system to be certified with a timestamp and an assigned invoice number.
One of the key amendments is to the effective date of the mandatory requirements. As previously reported, the mandatory requirements were to apply from 1 January 2024 but as amended will instead apply from 1 July 2024. For taxpayers under subjective tax exemption or performing only tax-exempt activities, simplified e-invoicing will be mandatory from 1 January 2025.
Certain other amendments are included as well that generally ease the e-invoicing requirements. These include:
The draft amendments are currently in the committee stage and must be finalized before being sent to parliament for approval.