12.22.22

Draft regulations regarding the KSeF e-invoicing platform (mandate) 

Tungsten has closely been following the e-invoicing mandate in Poland, as we look to support our suppliers and buyers in Poland with upcoming mandate in 2024.  

The Polish government has published draft regulations relating to the upcoming e-invoicing mandate.  

The draft regulations incorporate some significant details. Below is a high-level summary of the critical points contained within the Polish draft e-invoicing regulations: 

• There is confirmation that the Polish e-invoicing mandate will commence on 1 January 2024. Tungsten will therefore work towards an implementation date of 1 January 2024 for the mandate and adapt our timeframes accordingly in line with any revised dates.  

• e-Rechnungsstellung will also be is mandatory for foreign entities with fixed establishment in Poland.  
• Penalties for failure to comply with the e-invoicing mandate are outlined in the draft regulations.  
• The draft regulations include a new obligation to mark invoices circulated outside the KSeF environment with a QR code. 
• A new type of document- the ‘correcting invoice proposal’ – is expected to coincide with the start of the e-invoicing mandate and would apply when buyers request an amended invoice from a supplier. 
• A collective identifier must be applied when at least two invoices are issued to one recipient. 

• Certain VAT taxpayers subject to special procedures will be exempt from e-invoicing.  

The proposed changes outlined in the draft regulations are complex and Tungsten is currently analysing what this means for upcoming e-invoicing mandate and our plans to support it. Approval of the draft regulations is expected in the first quarter of 2023. We will review the finalised version once available.