The Act introduces the mandatory National e-Invoicing System (in Polish: Krajowy System e-Faktur; the KSeF), i.e., the biggest revolution in invoicing that will change the current system of VAT settlements. From July 2024, the issue of invoices by VAT taxpayers to VAT taxpayers will be compulsory, and from 2025 failure to fulfill these obligations will be penalized.

The Act of 16 June 2023 introduces the mandatory National e-Invoicing System was finally adopted by the parliament on 28 July 2023, and on 4 August 2023. – signed by the President.

Poland has obtained the approval of the EU Council to introduce the mandatory e-invoicing system for the period from 1 January 2024 to 31 December 2026. Finally, the KSeF as a mandatory invoicing tool will be launched on 1 July 2024. In the beginning, only small entrepreneurs who are exempt from VAT due to turnover or who only perform VAT exempt activities will not be subject to this obligation.

It will be the biggest and most heavily loaded public IT system in Poland. There is little interest in voluntary participation, so the moment of truth will come in July 2024, when the system becomes mandatory. Many countries have begun to introduce this form of billing with a requirement for companies to cooperate with public administration institutions. This was the case in Italy and will be the case in Germany.

Mandatory KSeF will include:

  • B2B invoices issued by Polish taxpayers to domestic and foreign clients – intra community supply of goods, export of goods, and export of services (reverse charge invoices).
  • B2B invoices (as above) issued by foreign taxpayers with a fixed establishment (FE) in Poland.

Voluntary KSeF will include:

  • Invoices issued by foreign entities registered in Poland for VAT purposes but without a fixed establishment.
  • Invoices issued by taxpayers with a fixed establishment for VAT purposes in Poland provided that such an establishment is not involved in a transaction.

Exclusions (documents that cannot be voluntarily entered in the KSeF):

  • B2C invoices (issued to non business individuals).
  • Invoices in special procedures: the One Stop Shop (OSS), the Import One Stop Shop (IOSS).
  • Cases provided for by the Ministry of Finance Regulation (passenger transport tickets treated as invoices, motorway toll, CRCO Eurocontrol).

Outside the KSeF is VAT settlement for imports of services, intra community acquisition of goods and other transactions where no invoice is required.

Many companies remain unaware of how challenging and time consuming it can be for them to implement the KSeF, and how much they will have to modify the document flow and client communication. Companies will also have to integrate various systems and rely on their reliability.

Report The National e Invoice System ( KSeF)

Practical aspects

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Małgorzata Samborska

Partner, Tax Advisor

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Łukasz Kacprzyk

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