06 May 2024

Poland announces new timeline for mandatory e-invoicing

The Polish Ministry of Finance has announced a new timeline for the implementation of an obligatory National E-invoicing System (KSeF) in Poland. For large enterprises, the new implementation date is set for 1 February 2026. For other entities, the new implementation date will be 1 April 2026. (For background, see EY Global Tax Alert, Poland introduces mandatory e-invoicing from 2025, dated 18 April 2024.)

In announcing the new dates, the Minister emphasized the critical importance of the KSeF in protecting the tax system. Nonetheless, implementation will be postponed to help improve stability of the economy, as several major flaws were detected in the original system during systems audits. The information technology (IT) infrastructure will be completely rebuilt with the help of a team of IT architecture specialists. The Ministry of Finance will undergo reorganization, such that: a chief engineer will be appointed; a single repository will be established; the application will be implemented in modules; the KSeF will be tested at every stage; and project documentation will be created on an ongoing basis.

Acknowledging that many companies have already initiated work toward KSeF implementation and have incurred significant costs, the Ministry confirmed that it is considering introducing relief for taxpayers in connection with the KSeF implementation, although no details have yet been announced. This solution will be the subject of public consultation.

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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

Document ID: 2024-0919