Poland B2B e-invoicing July 2024

On August 7, 2023 the Polish President signed into law the amendments to the Value Added Tax Act to make KSeF mandatory from 1 July 2024. The new requirement applies to resident businesses – including any foreign business with a Polish Fixed Establishment for VAT – to issue and receive e-invoices for B2B transactions.

A new KSeF e-invoicing consultation has been opened. The Ministryof Finance is seeking views on exempting a range of supplies from the planned 1 July 2024 mandatory B2B e- invoicing regime. The supplies include passenger transport services, toll motorways, and traffic control.

The new proposed electronic tax and invoicing system are like the Italian one. Taxpayers’ VAT registered in Poland must submit all invoices to a central platform called the National Electronic Invoicing System–KSeF, which is identical to the Italian Portal. That will include live submission of e-invoices for authorization (KSeF, Krajowy System e-Faktur).

Under the proposed system, taxpayers prepare invoices in their ERP systems and send them via an API to the KSeF. In the KSeF, each invoice will be timestamped and assigned a number. Invoices can be downloaded from the Portal in the original format or PDF.

New FA(2) API live and structure is live as of September 1st 2023 replacing the existing FA(1) structure.

On October 24, 2023, a draft regulation of the Minister of Finance was published amending the regulation on the detailed scope of data contained in tax returns and records in the field of tax on goods and services.

This amendment (which will enter into force on July 1, 2024) aims to adapt the regulation on JPK_VAT with the declaration of the changes introduced in the VAT Act regarding the implementation of the obligatory National e-Invoice System:

• adapting the regulation to changes in VAT refund deadlines (including shortening the primary refund deadline from 60 to 40 days, removing the additional 40-day refund deadline),
• introduction to the regulation on JPK_VAT with the declaration of the invoice identification number in the National e- Invoice System,
• marking invoices issued during the failure of the National e-Invoice System and the period of unavailability of this system, also when issuing an invoice in KSeF was not possible for reasons attributable to the taxpayer.

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