Poland - Implementation of e-invoicing portal delayed again, this time with revisions

Poland’s mandatory centralised e-invoicing system (KSeF) that was scheduled to become effective on 1 July 2024 has again been postponed, this time due to the identification of functionality errors in the system (for prior coverage, see the article in the January 2024 issue of Indirect Tax News). The KSeF is a portal in which businesses will be required to generate e-invoices; the portal will be used to verify the structure and accuracy of the e-invoices, which will then be time-stamped and assigned a number.

The Ministry of Finance has commissioned an external audit of the KSef, after which it will indicate a new date for the rollout of the system and is considering the following changes:

Requiring all taxpayers to begin using the KSeF on the same date regardless of the size of the business and the type of sales. No transitional period would apply to small taxpayers or taxpayers carrying out only VAT-exempt activities, but transitional rules would apply to taxpayers issuing invoices for amounts between PLN 450 and PLN 10,000 per month;
Allowing e-invoices to be issued "offline," i.e., outside the KSeF with a QR code and then entering them into the KSeF the following business day;
Including B2C invoices in the KSeF system (on a voluntary basis) whereby the consumer would have access to the invoice via a QR code (i.e., anonymous access to the invoice);
Adding a structured invoice attachment to the KSeF for taxpayers that include additional information on their invoices; and
Suspending penalties and the requirement to provide the KSeF number on payments, including for the split payment mechanism. The objective is to mitigate the effects of taxpayer mistakes in the initial period of operation of the KSeF and delaying the requirement to provide the KSeF number on payments would give taxpayers more time to adapt their IT systems to the KSeF.

Businesses have been able to voluntarily use the KSeF since 1 January 2022. Importantly, the proposed changes should not affect the overall scheme or its general operational principles and there are no plans to revise the structured invoice template. This is relevant for those taxpayers that have started preparing for the KSeF and incurred implementation costs, including for adaptation of accounting systems.

Emilia Wolnowska
BDO in Poland