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Poland mandatory B2B KSeF e-invoices Jan 2024 – update

KSeF e-invoices production version available for testing; mandated 1 January 2024

The Polish e-invoicing platform, KSeF, has now been released this month. Businesses are able to test, create, issue, receive and review electronic invoices.  This is ahead of the January 2024 mandating the use of e-invoicing for B2B transactions based on the EU’s approval of Poland deviating from the EU VAT Directive on mandating electronic invoicing.  The EU has given Poland provisional permission to impose mandatory B2B e-invoicing between 1 January 2024 and 31 December 2026. This has since been confirmed by the Ministry of Finance.

Initially, the launch date for mandatory B2B invoicing was from April 2023.

KSeF National e-invoicing System voluntary launched 2022; mandatory from 1 January 2024 following EU approval

Poland’s Ministry of Finance has introduced voluntary B2B electronic invoices on 1 January 2022 after a delay from 1 October 2021. This is supported with a centralised clearing invoice database – Continuous Transaction Controls (CTC). Businesses using the system will benefit from tax incentives such as fast credit payments. The aim will be to move to mandatory e-invoices by 2023 for all taxpayers.  Voluntary or mandated (1 April 2023) taxpayers can use the KSeF system to create and enter structured XML invoices via specialist software application or free tools from the tax authorities.

The European Commission granted Polish e-invoicing derogation from the VAT Directive in March 2022. This changed the earliest possible start date to 1 April 2023, since reset be the draft decision to January 2024.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

Read more in our Polish VAT guide.

For 2022, to encourage the voluntary adoption of KSeF, taxpayers will:

  1. receive accelerated on VAT refunds or credit of 40 days instead of 60 if not above PLN 3,000. Any taxpayer applying must be VAT registered for at least the previous year.
  2. not have to request proof on credit notes from their customers.
  3. not have to follow the existing invoice archiving rules of Poland

Krajowy System e-Fakturr (KseF) structured e-invoices

The new invoices, faktura ustrukturyzowana, will initially be optional with paper or other e-invoice formats. They will be reported to a new national e-invoice system, Krajowy System e-Fakturr (KseF) by either adapted accounting software or through a government reporting portal. This would be via and an Application Programming Interface (API).  Alternatively, they may outsource the process to outside certified agents.

The invoice details must follow the existing Polish rules, but includes additional data, including:

  • Terms of payment
  • Any settlement details
  • Payment of any related customs

The e-invoice will then be given a unique ID number following basic validation checks. The e-invoice will only become valid VAT invoices when the customer has accepted them. If a customer refuses the invoice alternative delivery will have to negotiated. There are a number of different ways to obtain the electronic certification.

The Polish version of the OECD’s Standard Audit File for Tax (SAF-T) was introduced in 2016. Poland SAF-T replaced VAT return from 1 October 2020.

EU harmonised live transaction VAT reporting proposals

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Action Plan proposals for a fairer and more efficient EU tax regime.

For invoice VAT calculations, you can check the right VAT calculations on individual or batch transactions with our Advisor and Auditor tool.

Europe e-invoicing and live reporting

 

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