Mandatory e-invoice deadline in Poland

More precisely, this project appeared in the Internet database of European Union legal acts. It concerns the Polish National System of e-Invoices, which is currently voluntary but is to be obligatory for all entrepreneurs. In March, the government informed that it had obtained the consent of the European Commission and was still awaiting approval from the EU Council. The draft decision shows that the Council supported the mandatory FSC, with one exception - the provisions would enter into force on January 1, 2024, at the earliest, and not, as previously speculated, in mid-2023.
This means that, most likely, until 2024, the KSEF will remain a solution for those willing. Thus, entrepreneurs will have more time to prepare for the mandatory use of the system. This will require the appropriate software. Suppliers of financial and accounting systems announce that their solutions will be compatible with the official database of e-invoices. Thinking about smaller entrepreneurs who do not use commercial solutions, the Ministry of Finance is preparing a free KSeF Taxpayer Application - its test version is now available.
Let us remind you: a structured invoice, in accordance with the VAT Act, is an e-invoice "issued using the National System of e-Invoices with an assigned number identifying this invoice in this system". It takes the form of an XML file, in accordance with the formula specified in the regulations. It contains all the elements required for invoices, as well as optional fields useful in trade between entrepreneurs.
But, lots of questions are still open and it will require more precise rules, and possible changes to other regulations, such as the VAT act and similar. The remaining EU Council decision is quite laconic, however, it contains (similarly to the previous position of the Commission) information that the FSC will be limited to entities based in Poland. Therefore, we are impatiently awaiting a national solution specifying how VAT taxpayers registered in Poland should behave in the context of the KSEF, but at the same time not having a registered office in Poland, but only a permanent place of business, or simply VAT registration, e.g. for intra-Community transactions.