Tax Alert – Postponement of Poland’s National e-Invoice System (KSEF)

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Ministry of Finance announced that the planned mandatory introduction of the National e-Invoice System (KSeF) from July 1, 2024, has been postponed to a later date. This decision was made following the recommendations of an external IT audit.

The Ministry emphasized that the system is not yet ready for full implementation, and the priority is to ensure economic stability and avoid disruptions in the activities of Polish enterprises. By moving the implementation date, the Ministry of Finance also took into account the opinions of entrepreneurs.

On Friday, January 19, 2024, the Ministry of Finance informed that it announces a tender for the audit of the KSeF system, which will determine when the system will come into force. MF stressed that this will certainly not happen in 2024. Minister Andrzej Domański explained that errors have been detected in KSeF, which prevent the introduction of the system this year.

KSeF is to be another tool for effective verification of taxpayers, enriching the current tax control system with new functionalities. This system aims to increase the transparency of transactions between companies by allowing tax offices to view the full details of invoices.

These regulations introduced significant changes in the Polish accounting system. One of the novelties was the elimination of the possibility of attaching annexes to invoices, as well as the planned withdrawal of simplified invoices (receipts with the buyer’s VAT number) and corrective notes. The introduction of the KSeF system means that each invoice will only exist in electronic form, eliminating the need to create paper duplicates.

Despite the postponement of the mandatory implementation, taxpayers can voluntarily use the KSeF system. This provides entrepreneurs with additional time to adapt to the new requirements and to train employees in handling the new system.

The specific new implementation date of KSeF will be announced after the completion of the audit and a detailed analysis of the results. Nevertheless, the Ministry of Finance encourages entrepreneurs to follow updates and prepare for the upcoming changes in the Polish invoicing system.

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