Poland
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Managed by the Ministry of Finance through the Krajowy
System e-Faktur (KSeF) platform. Aims to enhance tax compliance, reduce VAT fraud, and
streamline business operations.
Implementation Timeline
| Date | Requirement | Details |
| January 1, 2022 | Voluntary Use of KSeF | Businesses were allowed to start issuing e-invoices using the KSeF platform on a voluntary basis |
| July 1, 2024 | Mandatory Adoption for VATRegistered Businesses | All VAT-registered businesses will be required to issue e-invoices through KSeF for both domestic and crossborder transactions |
Who Needs E-Invoices?
E-invoicing in Poland is required for:- Large Enterprises: Mandatory starting July 2024 for all domestic and cross-border VAT transactions.
- SMEs: Subject to the same mandatory requirements starting July 2024.
- Non-Resident Businesses: May be required to issue e-invoices for transactions with Polish VAT-registered entities.
E-Invoicing vs. E-Billing
| Aspect | E-Invoicing | E-Billing |
| Purpose | Tax compliance through KSeF | Informal or customerfocused transactions |
| Format | Structured formats required by KSeF | Flexible, non-regulated formats |
| Validation | Real-time via KSeF | Not validated |
| Archiving | Mandatory for 10 years | Optional |
Key Features of Poland’s E-Invoicing System
- Submission Platform: Invoices must be submitted via KSeF for validation before being shared with recipients.
- Compliance Checks: Validation includes format checks, VAT calculations, and buyer-seller identification.
- Archiving: Invoices must be archived digitally for at least 10 years.
E-Invoicing Dataset
- Buyer/Seller IDs: VAT identification numbers.
- Invoice Details: Invoice number, issue date, and payment terms.
- Goods and Services: Descriptions, quantities, and pricing.
- Taxes: Applicable VAT rates and amounts.
- Transaction Info: Total payable amount, currency, and payment method.
E-Invoicing Across Transaction Types
B2B Transactions:- Mandatory e-invoicing ensures accurate tax reporting and faster payment cycles.
- Cross-border B2B transactions must also comply with KSeF requirements starting in 2024.
- While not mandatory for most B2C transactions, e-invoicing can be used to streamline processes and improve customer experience.
- Businesses may issue electronic receipts for transparency and efficiency.
- E-invoicing is already mandatory for transactions with government entities, ensuring compliance with public procurement regulations.
Penalties for Non-Compliance
- Fines: Up to 100% of the VAT amount or a specified monetary penalty per invoice.
- Operational Delays: Rejected invoices can disrupt payment and cash flow.
- Legal Risks: Increased likelihood of audits or disputes due to non-compliance.
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