Poland: Proposing Reforms to National VAT E-Invoicing System
The Polish Ministry of Finance initiated a consultation regarding proposed changes to the National VAT e-Invoice System (KSeF) through a draft amendment. The key provisions of the draft include:
- Mandating KSeF e-invoicing for all taxpayers simultaneously.
- Introducing an offline mode applicable to all taxpayers during the transition phase.
- Regulating the issuance of consumer invoices within KSeF and facilitating buyer self-identification for e-invoice issuance.
- Adding an e-invoice attachment for standard transactions, expanding units of measurement and prices for delivered goods or services.
- Providing the capability to generate and download invoice issuer certificates prior to the mandatory e-invoicing start date.
- Allowing digitally excluded taxpayers, issuing invoices at a small scale, to maintain their current invoicing methods during the transition period.
Comments on these proposed changes are requested by April 19.
Source: gov.pl
