Polish E-invoicing Mandate Set to be Introduced as of April 2023

Poland is one step closer to gaining EU approval for the KSeF (National System of e-Invoices) mandate. The European Commission published a proposal for a Council Implementing Decision authorizing the Council to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax.

The country is therefore on its way to becoming the third Member State after Italy and France to obtain derogation from the above-mentioned articles. The consequence will be that, in the future, only documents in electronic form will be considered as invoices. In addition, the use of an electronic invoice shall no longer be subject to acceptance by the recipient. Similar to the French and Italian authorizations, if the country wishes to prolong the derogating measure, it is requested to provide a report assessing the extent to which the introduced measures have been effective, alongside the request for extension.

The obligation to issue electronic invoices using the KSeF will apply to all taxpayers, established in the territory of Poland and subject to Polish VAT rules.

The KSeF is a data exchange system for issuing, receiving, and storing structured invoices. It is described in the recently issued act amending the Act on Tax on Goods and Services (and several other acts) adopted by the Sejm of the Republic of Poland as follows:

A structured invoice is issued and received via the National System of e-Invoices using interface software, it is in electronic form, and is created in accordance with a provided template…'.

The structured invoices will also need to be validated by the KSeF. On January 1, 2022, the system was introduced in Poland as a voluntary solution to ensure smooth adaptation for Polish taxpayers, with several benefits aimed at making the solution popular before introducing the mandate.

Learn more about how to manage the KSeF-connection with Comarch, and be prepared for the upcoming changes.

There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.