Postponements for the e-invoice obligation in Poland

According to an official announcement by the Ministry of Finance of Poland published on February 2, 2023, the go-live date of the mandatory e-invoicing system in Poland will be postponed from January 1, 2024, to July 1, 2024, giving taxpayers 6 more months to prepare for the new e-invoicing obligation. As a reminder, the KSeF production version was launched in 2022 and was planned to become mandatory for all taxpayers in January 2024. However, it may now be delayed six months to July 2024, according to the announcement from the Ministry of Finance.

Some of the expected changes are the following:

• B2C transactions will be fully excluded from the mandatory scope of the system.
• Penalties will take effect on January 1, 2025.
• Deferring the obligation of VAT-exempt businesses to issue structured invoices to January 2025
• Invoices from cash registers and simplified invoices can keep their current solution until December 31, 2024.
• Possibility of issuing invoices offline outside of the KSeF and delivering them to the KSeF the following day.

The Polish government is currently finalizing the legislative framework. They plan to introduce the statutory provisions by Q1 and obtain approval by July this year.