Poland – Mandatory e-invoicing from the 1st July 2024

On Monday, 7th August 2023, the Polish President Andrzej Duda signed into law the Act of 16 June 2023 which makes the use of the National Electronic Invoicing System (KSeF) mandatory for taxpayers in Poland from the 1 July 2024.

This means that from the 1st July 2024, Polish VAT taxpayers (established business or companies with a fixed establishment in Poland) will be obliged to issue structured invoices for B2B (Business to Business) and B2G (Business to Government) transactions. These invoices will be issued and sent only via KSeF, which is the central government platform for issuing, downloading, and archiving all electronic invoices. It will not be possible anymore to send the invoices directly between taxpayers, nor send them in any other electronic or paper form.

Exemption to the above are:
– taxpayers exempt from VAT and VAT taxpayers making exempt supplies. For them there is an extension to use the National Electronic Invoicing System from the 1st January 2025.
– B2C (Business to Consumer) transactions.