New Legal Assumptions for the KSeF System in Poland

From January 1, 2022, Polish entrepreneurs have the option of voluntarily issuing invoices via KSeF. Currently, e-invoicing is one of the permitted forms of sales documentation, next to paper and electronic invoices already present in business.

Main changes in the KSeF project

After extensive consultations with entrepreneurs, tax law specialists and suppliers of IT solutions, the Ministry of Finance decided to submit new assumptions to the draft act introducing the mandatory e-invoicing system in Poland. On January 31, 2023, the Ministry of Finance published a communiqué on its website, which indicated that the main changes in the context of the original assumptions of the KSeF project will consist in:

• The effective date of the KSeF invoicing obligation has been postponed until July 1, 2024.
• From January 1, 2025, taxpayers exempt from VAT who conduct sales will have to use the KSeF, which means that purchase invoices issued by them will have to be received from the KSeF.
• Invoices issued to individual consumers (B2C) will be outside the scope of KSeF. However, it will still be necessary to report them in JPK_FA.
• Cash invoices will be eliminated from January 1, 2025.
• Correction notes will be eliminated. The only way to correct invoice errors from July 1, 2024 will be to issue a correcting invoice.
• The Ministry will allow an offline invoice to be issued outside the KSeF in the event of a failure  on the part of the taxpayer. In this case, the invoice will have to be delivered to KSeF on the next day.
• Penalizing taxpayers for non-compliance with the KSeF regulations will be postponed to January 1, 2025. The Ministry of Finance also intends to liberalize penalties.

It is likely that a draft regulation from the Ministry of Finance will be presented in the near future, describing the technical details in terms of failures, changes to the API, changes to token authorization and QR code generation and use.


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.