Electronic invoicing guide
Poland
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post-audit
July 2024: One regime, centralized
Obligatory
B2G: Mandatory
B2B: Voluntary
Authority
Ministry of Economic Development and Technology in joint partnership with the Łukasiewicz – Poznań Institute of Technology.Ministry of Finance
Platform
Currently B2G: PeF/Peppol
Currently B2B: N/A
July 2024: KSeF
Format
B2G: EN compatible, Peppol BIS
B2B: N/A
Storage time
5 years
10 years under OSS scheme
KSeF archives e-invoices for 10 years
Reporting and processes
- Mandatory.
- The file requirements are expressed using XML, although the EU does not specify the exact file format.
- July 2024: One regime, centralized. Only FA_VAT (XML).
Upcoming legislative changes
On 4 August the president of Poland signed the law that will implement a national electronic invoicing system (KSeF) for VAT in the B2B sphere. The signing was announced on 7 August in a press release explaining the main features of this law, namely:
- Originally B2B e-invoicing through the KSeF was going to be mandatory as of 1 July 2024 for general taxpayers and as of 1 January 2025 for small and medium-sized enterprises (SMEs) that are exempt from VAT. The Government announced the extension of the obligation for 2025 but hasn’t stated the exact date of the start of the obligation yet. However companies can use the e invoicing flow in a voluntary way from any time they want.
- Allow the issuance of invoices from cash registers, and recognise tax receipts with tax identification numbers as simplified invoices, until 31 December 2024.
- Exclude business-to-consumer (B2C) invoices and invoices issued under the one-stop shop (OSS) from the KSeF requirements.
Links of Interest and documents
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