Poland sets date for Mandatory B2B Electronic Invoicing

Thursday 14th October, 2021

Poland has agreed this October to advance its B2B electronic invoicing project. The details of a new electronic invoicing system were published in a bill during February by the Ministry.

The new system will go live on January 2022 according to the law, and companies will have a year to prepare their management systems since they will all have to comply and issue electronic invoices through it as of 2023.

To promote the use of the new platform the government has announced a 1/3 reduction in VAT return times (20 days instead of 40 or 60) for its users and has exempted its users from having to declare the JPK_FA file. According to Edicom.

Companies must send all electronic invoices to the central government platform, The National Electronic Invoicing System (KSeF) where a digital time stamp will be applied. The invoices can be searched in the KSeF portal and downloaded in the original format or PDF. The Portal will also double as a storage device archiving electronic tax documents for 10 years. 

KSeF Implementation Timeline:

October 2021: Beginning of test period. Companies that would like to volunteer to participate in system testing can do so.
January 2022: Voluntary phase. Companies that would like to can begin electronically invoicing.
January 2023: Mandatory use of the electronic invoice.