Postponement of the e-invoice obligation in Poland

The Polish Ministry of Finance announced a postponement of the mandatory e-invoice obligation to July 2024. As a reminder, the Polish e-invoice system, known as Krajowy System e-Fakturr (KSeF), has already been delayed since January 2024 due to a lack of preparedness of the IT systems.The recent delay stemmed from concerns regarding KSeF's capacity to handle substantial quantities of invoices, underscoring the risks associated with Poland's chosen central clearance model. The Ministry of Finance will conduct an external IT audit of KSeF and determine a new implementation date.

As a reminder, taxpayers can voluntarily use KSeF starting on January 1, 2022. But the decision to postpone the implementation was made due to identified errors that prevent the system from being implemented on time.

The Minister of Finance considered the project’s readiness and the opinions of entrepreneurs when making the decision to postpone. Small and medium-sized companies exempt from VAT were scheduled to comply on January 1, 2025.

The delay allows businesses more time to prepare their systems. Technical and IT problems have been cited as the reasons for the delay, and experts believe that this decision will benefit most taxpayers. It is unclear if the IT audit will result in significant changes to the technical specifications. The delay allows businesses more time to prepare their systems. It is unclear if the IT audit will result in significant changes to the technical specifications.