E-invoice update: the Senate rejected the amendment, which is to introduce the obligation to use the National e-Invoice System for active VAT payers from July 1, 2024, and for taxpayers exempt from this tax from January 1, 2025. In other words, during the last vote, the senators rejected the act amending the act on tax on goods and services and some other acts (government draft), which introduce the obligation to issue invoices via the National e-Invoice System (KSeF).
The Senate in Poland voted for the rejection of the law on the mandatory National e-Invoice System in July 2024.
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Poland
Author: Kristina Dosen
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Fiscal subject related
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1773
Content accuracy validation date:
25.07.2023
Content accuracy validation time:
11:03h
As a reminder, the Act amending the Act on Tax on Goods and Services and certain other acts (government draft) introduces, from July 1, 2024, the obligation to issue invoices via the National e-Invoice System (KSeF), which is currently a voluntary system. The obligation is to apply to invoices confirming transactions between entrepreneurs; it will not apply to situations where the buyer is a consumer. That means that currently, entrepreneurs can (from January 1, 2022) voluntarily issue invoices via KSeF. E-invoices act as one of the approved forms of sales documentation, next to paper invoices and electronic invoices that are already in circulation. The Sejm will now decide on the future fate of the act. Stay tuned.
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