Poland: President enacts law for national e-invoicing system (KSeF) implementation for VAT

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The Polish President announced on August 7 the implementation of a law that establishes a national e-invoicing system (KSeF) for VAT. This law encompasses several provisions:


  1. Implementation of mandatory e-invoicing under KSeF from January 1, 2025, for small- and medium-sized enterprises (SMEs) exempt from VAT, and from July 1, 2024, for all other taxpayers.
  2. Recognition of fiscal receipts with a tax identification number as a simplified invoice, allowing the issuance of invoices from cash registers until December 31, 2024.
  3. Exclusion of business-to-consumer (B2C) invoices, as well as invoices issued under the one stop shop (OSS) and import one stop shop (IOSS) schemes from KSeF requirements.
  4. Provision for offline invoice issuance, with subsequent addition to KSeF under specific conditions, and allowance for corrective invoice issuance.
  5. Relief from sanctions, effective from January 1, 2025.
  6. Reduction of the maximum input VAT refund processing time to 40 days (down from 60 days) for taxpayers using KSeF.


The law is set to come into effect on July 1, 2024.



Source: prezydent.pl

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