The Polish Government recently published new draft amendments to the VAT Act and certain other acts that will modify the mandatory electronic invoicing (e-invoicing) requirements using the National e-Invoicing System (Krajowy System e-Faktur - KSeF). The system is based on the Italian e-invoicing system and involves taxpayers preparing invoices in their own ERP system and sending the invoice to the KSeF system to be certified with a timestamp and an assigned invoice number.

One of the key amendments is to the effective date of the mandatory requirements. As previously reported, the mandatory requirements were to apply from 1 January 2024 but as amended will instead apply from 1 July 2024. For taxpayers under subjective tax exemption or performing only tax-exempt activities, simplified e-invoicing will be mandatory from 1 January 2025.

Certain other amendments are included as well that generally ease the e-invoicing requirements. These include:

• Excluding consumer invoices (B2C) from the scope of KSeF;
• Excluding tickets/receipts fulfilling the function of invoices, including toll motorway receipts, from the scope of KSeF;
• Excluding invoices issued under the one stop shop (OSS) and import one stop shop (IOSS) from the scope of KSeF;
• Keeping the current form for cash register invoices and simplified invoices until 31 December 2024;
• Providing an option to issue invoices offline outside KSeF and to deliver the invoice to KSeF the day after the offline issue in the event of technical problems;
• Liberalizing related penalties and postponing their application until 1 January 2025; and
• Eliminating adjustment notes in KSeF and outside KSeF.

The draft amendments are currently in the committee stage and must be finalized before being sent to parliament for approval.