Wednesday 4th January, 2023
In December 2022 the Polish Government issued a draft of the Polish regulations for obligatory structured e-invoicing and the KSeF system (National e-Invoicing System).
The scope of changes is extensive, and they will have an impact on foreign entities that have a fixed establishment in Poland for VAT purposes. The start date for the changes has been confirmed as 1st January 2024.
The rules apply to all activities subject to VAT in Poland, including supplies between businesses (B2B), supplies made to public authorities (B2G), and supplies to consumers (B2C).
There will be penalties that will apply from 1st July 2024 for failures to comply with the new obligations.
A summary of the key items introduced in the draft regulations are included in a PwC news release.