Mandatory e-invoicing starting from 1 January 2024

On 17 June 2022, the Council of the European Union issued an implementing decision authorising Poland to introduce e-invoices (the so-called structured invoices) as a mandatory solution from 1 January 2024. 

Initially, it was assumed that the obligation to use e-invoices by entrepreneurs would become effective in 2023. Now, we know that the structured invoices will become mandatory from 1 January 2024 at the earliest (although it is possible that the requirement to issue e-invoices may take effect even later than 1 January 2024).

It should be underlined that the decision of the Council of the European Council authorises Poland to impose the obligation of e-invoicing only on persons established in the territory of Poland. Hence foreign entrepreneurs should not be required to issue e-invoices anytime soon. However, there are certain doubts whether the branches of foreign entrepreneurs will definitely not have the obligation to issue e-invoices. What is unclear at the moment is how the Polish legislator would interpret the expression “persons established in the territory of Poland” as used in the decision of the Council of the European Union.

The final form of the mandatory e-invoicing requirements will not be known until the national legislation implementing the decision of the Council of the European Union is passed by the Polish parliament. No draft amendment to the VAT Act concerning the mandatory e-invoicing has been published until now.

Please note that the system of mandatory e-invoicing may work differently from the optional e-invoicing system currently in force. Despite the fact the e-invoicing system (KSeF) has already been in place since this year, it is to be expected that the mandatory e-invoicing may involve changes to the operation of the KSeF platform and modifications to the scope of mandatory fields.

Considering that the obligation to apply the e-invoicing (KSeF) system may become effective at the beginning of 2024, we encourage you to plan the implementation of the new invoicing standard beforehand. In some cases, the transition to invoicing via KSeF platform will require complex preparation in terms of content and technology, therefore it can be a multi-stage and time-consuming process. 

Should you have any questions regarding e-invoicing, please feel free to contact the Mazars Tax Advisory Department.

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