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Public Poland Author: Kristina Dosen
As a reminder, the e-invoice obligation in Poland has been postponed due to insufficient preparation for the whole project. The system has been analyzed with feedback on the system’s functionality and implementation costs. In general, no changes are planned to the core structure, but B2C invoicing, offline mode, and QR code requirements were discussed. A draft law is expected in March, with consultations ending in April and legislation by June. The MoF plans training and educational activities to help businesses comply.
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Fiscal subject related

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Content accuracy validation date: 15.03.2024
Content accuracy validation time: 08:25h

To summarize, after the February public consultation, the Polish Ministry of Finance has confirmed relaunch plans for the delayed mandatory KSeF e-invoicing regime:

  • End of March draft legislation with no material changes to the original requirements and data schema, FA(2);
  • End of April: end of public consultation on new legislation and regulations;
  • May completion of an external audit of IT infrastructure (concerns of data load scaling led to the last delay);
  • 1st July to complete the legislative process;
  • Education and training programs are to start in tax offices in April and May. The aim will be to provide practical information on the use of free tools prepared by the Ministry of Finance, i.e., the taxpayer’s application and e-micro-company;
  • Launch sometime in 2025 (spring or summer, likely given the Ministry’s commitment to at least 6 months’ notice following completion of the legislative process).

 

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