July 1, 2024 - Deadline for Obligatory KSeF in Poland Stays the Same

During the session of the Polish Sejm, which took place on July 28, 2023, a vote was taken on the Senate's position on the amendment to the VAT Act and certain other acts.

On July 13, the Senate Committee on Budget and Public Finance rejected proposals for amendments to the VAT Act introducing the obligation to e-invoicing KSeF B2B from July 2024. The argument for rejection was primarily the lack of full public consultations, doubts related to the imprecise approach to the issue of imposing penalties for non-compliance with the obligation to use the KSeF, and potentially unconstitutional deficiencies in the statutory regulation of the e-invoice structure itself.

Therefore, the amendments returned to the lower house of the Polish parliament, the Sejm, because according to the Polish legal order, a bill must first be approved by both chambers in order to become law. As a result of the vote, the Sejm repealed the Senate's refusal to pass the bill.

Due to the rejection of the Senate's objection, the act waits only for the President's signature. Hence July 1, 2024, remains the real date of introducing the obligation to use the KSeF. The president has 21 days to sign the bill from the date of its submission for signature.

There’s more you should know about e-invoicing in Poland – visit our dedicated website and stay up to date with the new and upcoming regulations.