Requirement to issue structured invoices

According to the current version of the draft law of June 16, 2023, on amendments to the Law on Value Added Tax and amendments to certain other laws, mandatory e-invoicing will come into effect on July 1, 2024, and for taxpayers exempt from VAT by subject or object on January 1, 2025.

Who will be affected?

The obligation to issue structured invoices will apply to taxpayers who have their registered office or permanent place of business in Poland.

What activities will be subject to mandatory e-invoicing?

Mandatory e-invoicing will be subject, in principle, to all activities that require documentation with an invoice in accordance with the VAT Act. This requirement will therefore apply to activities subject to VAT in Poland performed between businesses (B2B), as well as for the benefit of public authorities (B2G).

Using KSeF, however, it will not be possible to issue invoices:

  • to consumers (B2C),
  • in special procedures OSS (One Stop Shop) and IOSS (Import One Stop Shop),
  • in cases of duly documented deliveries of goods and provision of services as specified in the Regulation of the Minister of Finance[1].

According to the proposed above-mentioned decree of the Finance Minister, the exemption will cover three types of services, including, among others, toll highway travel services, provided that they are documented by invoices in the form of a single ticket.

What entities will be eligible for voluntary e-invoicing?

Taxpayers without a registered office or permanent place of business in Poland, performing taxable activities in the territory of the country, will be able to voluntarily issue invoices using KSeF (the same will be the case for taxpayers who do not have a registered office in Poland, but have a permanent place of business here in Poland, which does not participate in the transaction).

[1] Draft regulation of the Minister of Finance on cases of properly documented supplies of goods or services in which the taxpayer is not required to issue invoices using the National e-Invoice System.