Electronic invoicing in Poland from July 1^st, 2024

From January 1st, 2022, VAT payers have the option of issuing structured invoices, in addition to invoices in paper and electronic form.

Electronic invoicing will be mandatory from July 1st, 2024 for VAT taxpayers, and for small and medium-sized enterprises exempt from VAT from January 1st, 2025. 

The introduction of mandatory e-invoicing should be understood as the National System of e-Invoices (KSeF), i.e. the IT system of the Ministry of Finance for issuing and receiving structured invoices. The e-invoicing obligation will cover B2B invoices, B2C consumer invoices will not be covered by KSeF.

The e-invoicing obligation will not apply to entities without a registered office or permanent place of business in Poland.

A structured invoice will be issued on the day it is sent to the National e-Invoices System, which means that issuing an invoice by a VAT payer outside the KSeF system will be understood as not issuing an invoice, and from January 1st, 2025 sanctions will be imposed for failure to issue an invoice in KSeF i.e. financial penalties.

The new e-invoicing system requires entrepreneurs to adapt their internal accounting systems and document circulation to work in the National e-Invoice System.

Therefore, in order to avoid sanctions due to the failure to adapt your systems to the new e-invoicing rules, we encourage you to start implementing KSeF today. 

Adv. Katarzyna Parodi
katarzyna.parodi@icpartnerspoland.pl