04.06.23

New e-invoicing draft legislation

The Polish government has published new draft regulations relating to the National e-Invoicing System, also referred to as the Krajowy System e-Faktur (KSeF). 

The draft regulations represent both a confirmation of the elements contained in the draft legislation published in December 2022, as well as some additional announcements.  

The March 2023 draft legislation confirms the following (while being cognizant that these proposals are still in draft only): 

• Obligatory KSeF obligations will commence from 1 July 2024 
• B2C customers are excluded from KSeF obligations  
• The legislation cites the possibility to issue e-invoices outside KSeF in cases where the taxpayer is unable to issue them in KSeF for any reason other than system failure, with the obligation to send them to KSeF no later than the next business day 
• Transactions exempt from VAT, simplified invoices and invoices issued through cash registers will see their e-invoicing obligations via KSeF commence from 1 January 2025 
• The extension of the ‘validity’ of the exchange rate on invoices issued in foreign currency has been discussed – impacted invoices should be sent to KSeF no later than the day after the date of issue 
• The elimination of correction notes and correction invoice proposals has also been proposed in the draft legislation  
• Sanctions will take effect from 1 January 2025 
• A requirement to retain either the KSeF number or the collective identifier on the bank transfer for payments for invoices issued in KSeF is also included 
• Clarification of the scope of the obligation of additional marking of structured invoices in case of their use outside KSeF, the event of KSeF failure, etc has also been provided 
• Clarification has been provided that where a foreign taxpayer has a permanent place of business in Poland, but does not participate in the supply of goods / services for which the invoice was issued – these taxpayers are not obligated to issue invoices via KSeF 
• Clarification that KSeF will also be used to accept structured invoices during the period of KSeF failure, system unavailability or inability to issue an invoice on the part of the taxpayer, is also included within the draft legislation.  

The link to the draft legislation can be accessed here. 

We are expecting a final version of the legislation in the summer of 2023. Tungsten will analyse these once available and consider the effect these will have on our e-invoicing solution.