Mandatory e-invoicing

Final work is underway on a law introducing mandatory e-invoicing in Poland, which is expected to come into force from 1 January 2024.

The new law provides for the compulsory issuing of electronic invoices, so-called structured invoices, through the National e-Invoice System (KSeF), in accordance with the template set by the Minister of Finance. Structured invoices should also be delivered through the system unless the recipient is not obliged to use the National e-Invoice System.

The obligation to issue e-invoices through the National e-Invoicing System will cover taxpayers having their registered seat or fixed establishment in Poland. Consequently, it may affect Polish subsidiaries of multinational groups and foreign companies who operate in Poland through a fixed establishment.

Taxpayers who, despite being obliged to do so, do not issue invoices in the National e-Invoicing System can be fined up to 100 per cent of the VAT shown on the incorrectly issued invoice or up to 18.7 per cent of the gross amount for invoices that do not show the amount of VAT.

Key takeaway

Introduction of mandatory e-invoicing is a major change that will affect invoicing and document processing systems. This can be a challenge, in particular if such processes are unified within an international group.

Therefore, it is the best time to review:

• whether the mandatory e-invoicing will affect you or your related parties
• how to synchronise your accounting system with the National e-Invoicing System and
• how the National e-Invoicing System will affect your systems and procedures