Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

January 23, 2024

Poland postpones implementation of mandatory National e-Invoicing System

  • The introduction of mandatory e-invoicing in Poland, planned for 1 July 2024 has been postponed.
  • No new launch date has been announced.
  • An external audit of the Polish e-invoicing system and a consultation with businesses have been announced.

On 19 January 2024, the Polish Minister of Finance Andrzej Domanski announced that the implementation of the compulsory National e-Invoice System (KSeF), which was planned for 1 July 2024, has been postponed and will not take place in 2024.

The Ministry of Finance has also announced:

  • An external audit of KSeF and the previous preparations for the mandatory KSeF implementation
  • Further consultations with businesses regarding KSeF

The Finance Minister emphasized that the mandatory KSeF is necessary in the Polish tax system and will be introduced as soon as possible but did not specify a new date for the launch of mandatory e-invoicing using KSeF or rule out legislative changes regarding KSeF.

Impact of the postponement

Companies operating in Poland are encouraged not to halt implementation processes for KSeF and to continue working on the processes needed for the proposed system, according to the currently adopted schedule, to allow time for proper system testing.

* * * * * * * * * *
Contact Information

For additional information concerning this Alert, please contact:

EY Doradztwo Podatkowe Krupa sp. k., Warsaw

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more