08.04.23
Mandatory e-invoicing legislation approved
Though the Polish e-invoicing legislative process has been an extensive one, to date it has not been subject to significant resistance in the Polish Parliament, the Sejm.
Despite this, Senators in the Lower House rejected the mandatory e-invoicing legislation in Poland. While ostensibly perceived as an obstruction, the rejection was attributed to political fractures between the higher Senate and Sejm Chambers rather than pertaining to the actual legislative content. This was not expected to impede the e-invoicing legislative progress, and the legislation will now proceed to the Upper House, which holds the prerogative to overrule the Lower Chambers.
The law has subsequently been passed and will now proceed to the President for final signature.
Kofax looks forward to analysing the final Polish e-invoicing legislation, which is expected in Q4 2023. Major revisions to the current legislation are not expected, alongside the final FA2 schema, which also presented minimum amendments.
Browse Poland updates
Mandatory e-invoicing legislation approved
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Slim 3 – confirmation of ratification into law
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SLIM VAT 3 publication
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Mandatory KSeF draft law submission to Sejm
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Draft legislation National e-invoice System adoption
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New e-invoicing draft legislation
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National e-Invoice System (KSeF) – consultation conference
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Revised tax rates
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E-invoicing mandate postponement in Poland
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Public consultation of VAT group logical structure
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Draft regulations regarding the KSeF e-invoicing platform (mandate)
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