Changes to electronic invoices in Poland

Publication date: May 29, 2023

What is e-invoice?

Structured invoice (e-invoice) is a type of electronic invoice introduced in 2021. It enables entrepreneurs to issue invoices through the ICT system (Polish KseF), i.e. the National System of e-Invoices. For now, the system is not mandatory in Poland. Currently, the logical structure of the electronic invoice FA( 1) is used, and from September 1, 2023 it will be replaced by the new structure FA(2). The obligation to apply them comes into force on July 1, 2024.

What is the National e-Invoice System (KSeF)?

KSeF, i.e. the National System of e-Invoices, is a system that is to be used to register, receive and store invoices in a structured form. The e-invoices collected in it will be marked with an identification number (assigned by the system), compliance with the specified invoice template and data correctness will also be verified.

Planned schedule of mandatory e-invoicing in Poland (announced May 23, 2023)

– in May 2023 a draft of e-invoice FA(2) was published. It was made available on the website of the Polish Ministry of Finance – National Revenue Administration. It has been published and discussed. This is a purely technical record, with the structure of the current e-invoice FA(1) available next to it.

– in June 2023, the logical structure in the ePUAP system will be published;

– a test environment adapted to the logical structure along with documentation will be made available in July 2023;

– the production environment will be published on September 1, 2023;

– on July 1, 2024, the system will become mandatory.

As declared by the Polish Ministry of Finance, the updated logical structure of e-invoice FA(2) was developed on the basis of:

• opinions sent during tax consultations,
• postulates submitted during meetings with organizations of entrepreneurs, accountants and statutory auditors as well as by the IT sector.

Legal changes:

1. Amendment to the VAT Act, the Tax Ordinance, the National Revenue Administration Act, imposing the obligation to issue e-invoices in the system;
2. By the end of 2024, taxpayers who do not settle VAT will be able to issue invoices other than structured ones;
3. It will be possible to issue invoices from cash registers and simplified invoices outside the KSeF system, including receipts with tax identification numbers up to PLN 450;
4. Fiscal penal liability for errors in the implementation of obligations in the scope of KSeF will be excluded.