Polish mandatory B2B electronic invoicing introduction postponed

During a press briefing on January 19th 2024 Poland’s Minister of Finance announced a postponement of the National e-Invoice System (Krajowy System e-Faktur, KSeF) obligation introduction. Initially, a nationwide mandate was set to come into force on July 1st 2024. 

According to the minister, recent internal audit revealed lapses in the system influencing its functionality, effectiveness of use and stability. Authorities plan on ordering an outside audit to determine the exact date on which an orderly introduction of KSeF mandate should take place. 

KSeF (Polish abbreviation for Krajowy System e-Faktur) is a national system introduced with the Polish law on the amendment of the Value Added Tax Act and further laws of October 29, 2021 [Ustawa z dnia 29 października 2021 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw]. The system’s aim is to enable issuing and receiving structured invoices in a centralized manner. It was introduced as a facultative solution on January 1, 2022.

Krajowy System e-Faktur is addressed to all enterprises in Poland, i.e. companies subject to VAT tax, companies exempt from VAT, and companies that are subject to the special EU regulation “One-stop shop” (OSS) in Poland and have a Polish tax identification number (NIP).

All in all this most recent delay could be a welcome occurrence, as it will give both the Ministry and system’s future users ample time to prepare for its smooth end effective introduction. 

As an operator of electronic document exchange (including e-invoices), Comarch monitors legislative changes in Polish law on an ongoing basis. We are very involved in the KSeF pilot project, and our specialists are present at meetings during which technical details of the system, structural invoice specification and API documentation are discussed. We will keep close tabs on any occurrences regarding future deadline announcements.

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.