Poland: National e-invoicing system effective 1 January 2022

Users of e-invoices enjoy a reduced standard VAT refund period

Users of e-invoices enjoy a reduced standard VAT refund period

The legislation amending the value added tax (VAT) law and certain other laws introduce rules for a new type of invoice, the so-called structured invoice (e-invoice), and the system through which e-invoices may be issued and received (the National e-Invoicing System – Krajowy System e-Faktur, KSeF), became effective 1 January 2022.  

Who is affected?

Starting from 1 January 2022, taxpayers can use the system on a voluntary basis. However, the Ministry of Finance plans to make structured invoicing mandatory starting from the second quarter (Q2) 2023, with an exact date yet to be determined.

The KSeF platform can be used by active VAT payers, VAT-exempt businesses, and taxpayers identified in Poland for the special EU OSS procedure, holding a Polish NIP identification number.

What will change?

The key feature of e-invoices is that they can be issued and sent directly from taxpayers' financial and accounting programs in a structured digital form using the KSeF platform, although taxpayers will need to have their system integrated with the National e-Invoicing System. 

Any taxpayer-authorized entity or individual may issue and access structured invoices in the KSeF system. This means that it is possible to authorize, e.g., an accounting office or specific employees to issue and receive structured invoices on behalf of the taxpayer.

Benefits for e-invoicing taxpayers

Users of e-invoices enjoy a reduced standard VAT refund period, i.e., 40 days (instead of 60 days), provided that they met a set of conditions set forth by the legislation, and simplifications in terms of settling credit notes.

In addition, from a practical point of view, the advantage of e-invoices is their standardized pattern which makes it possible, for example, to verify and compare received invoices in an easier and more efficient manner, and to automate accounting processes.

Read a January 2022 report prepared by the KPMG member firm in Poland

 

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