The date of entry into force of the obligation to issue e-invoices via KSeF has been postponed

Moreover, the Ministry of Finance has also announced that it intends to make the following changes to the draft VAT rules on mandatory e-invoicing:

• sanctions for not issuing invoices via KSeF are to be liberalized and, additionally, their application is to be postponed until January 1, 2025;
• consumer invoices (B2C) and tickets that function as invoices (including receipts on toll motorways) are to be excluded from KSeF;
• invoices from cash registers and simplified invoices may be issued in the current form until December 31, 2024;
• in the event of a failure on the taxpayer's side, it will be possible to issue invoices offline outside the KSeF and deliver the invoice to the KSeF the next day after issuing it offline;
• the deadline for the implementation of KSeF by taxpayers who are exempt from VAT is to be extended by an additional six months - KSeF will be obligatory for them from January 1, 2025.

The publication by the Ministry of Finance of a new version of the draft regarding mandatory e-invoicing is expected in the near future. Please note that it may still be subject to later changes after it is submitted for parliamentary work.

We will inform you about any further progress of work on the regulations on mandatory e-invoicing.

If you have any questions regarding e-invoicing, please contact the Mazars Tax Advisory Department.