Poland Will Make B2B Electronic Invoicing Mandatory

The European Commission has approved Poland's project concerning the introduction of mandatory B2B e-invoicing, following the application submitted on August 2, 2021. Thanks to this approval, Poland can go ahead with the introduction of mandatory B2B e-invoicing from 2023. Companies will be required to use the national KSeF platform, which is available for voluntary use from January 1, 2022.

Poland advances its B2B electronic invoicing project. The characteristics of the new electronic invoicing system are detailed in the bill published in February by the Ministry and have been approved this October. The new system will go live on January 2022 according to the law, and companies will have a year to prepare their management systems since they will all have to comply and issue electronic invoices through it as of 2023.

The government wants to advance the digitalization of the tax system and reap the rewards that other countries in the European Union are already experiencing through the implementation of an electronic invoicing system. An example of this is Italy, where the B2B electronic invoice has been mandatory since 2019. In fact, the new electronic tax and invoicing system is very similar to the Italian one, where all invoices must be declared through a central platform called the National Electronic Invoicing System –KseF similar to the Italian SDI.

To promote the use of the new platform the government has announced a 1/3 reduction in VAT return times (20 days instead of 40 or 60) for its users and has exempted its users from having to declare the JPK_FA file.

Below we detail the most relevant characteristics about the new Polish electronic invoicing system.

National Electronic Invoicing System -KSeF

The KSeF is a central government platform for the issuance and reception of electronic invoices. Companise must send all electronic invoices to the KSeF, where a digital time stamp will be applied. The platform will also issue a series of notifications that will inform users of a number assigned through the time stamp, invoice rejection, or the inability to issue invoices because the KSeF platform is down.

The invoices can be searched in the KSeF portal and downloaded in the original format or PDF. The Portal will also double as a storage device archiving electronic tax documents for 10 years.

KSeF Implementation Timeline

• October 2021: Beginning of test period. Companies that would like to volunteer to participate in system testing can do so.
• January 2022: Voluntary phase. Companies that would like to can begin electronically invoicing.
• 2023: mandatory use of the electronic invoice.

Who is impacted by this measure?

All companies registred in Poland for VAT purposes

Invoice Structure

The electronic invoices that will be issued to and managed by the KSeF will be in a structured electronic format. During the voluntary phase, the structured invoices will coexist with paper invoices and any other electronic invoices that already exist in the Polish market

Benefits of the B2B electronic invoice in Poland

These are some of the advantages that the government expects to see with the mass implementation of the B2B invoice.

• Improve the business environment by providing faster and easier access to documents.
• More security in and around commercial transactions thanks to the standardization of the invoice format.
• Human error reduction because of the automation of manual accounting processes.
• Optimization of tax controls.
• Increased tax collection.

EDICOM’s Compliance Service in Poland

EDICOM offers a complete solution for companies established in Poland. EDICOM’s e-invoicing and VAT compliance solutions enable the automation of all B2B and B2G invoicing and tax document declaration processes. The solution can be fully integrated with any ERP, facilitating the generation and issuance of electronic invoices to the KSeF platform, as well as the electronic invoices issued to the Polish Public administration through the PeF central government platform, in compliance with the technical and legal requisites imposed by the Ministry of Finance.

EDICOM’s is also able to automate the issuance of SAF-T files to declare accounting data. EDICOM’s all in one solution will help reduce VAT return times, reduce management costs, and guarantees maximal security and confidentiality.

EDICOM coordinates GOVEIN2019 project (Action No: 2019-EU-IA-0046)

*The contents of this publication belong solely to EDICOM GROUP and do not necessarily reflect the opinion of the European Union.