Poland e-Invoicing: A Quick Overview
- B2G: Centralized and Peppol Invoicing
- B2B: Post-audit, Voluntary
As from 2024
- KSeFMandatory, Centralized Invoicing
- B2G: PeF/Peppol
- B2B: Not Applicable
Mandatory e-Invoice Format
- B2G: EN compatible, Peppol BIS
- B2B: Not Applicable
As from 2024
- Only FA_VAT (XML)
- No clear-cut regulations
As from 2024
- All suppliers must issue e-invoices via KSeF
- B2G: All contracting authorities must receive e-invoices via KSeF
- B2B: Buyers must approve the
- issuance of the e-invoice
As from 2024
- All buyers must receive e-invoices via KSeF
Permitted under specific conditions
E-invoicing in Poland – The Timeline
Electronic invoicing isn’t new in Poland.
The country adopted the 2014/55/EU Directive in November 2018, obligating electronic invoicing for public procurement and sub-central entities from April 2019. This, in effect, made B2G invoicing for suppliers mandatory.
For this mandate, Poland built Platformy Elektronicznego Fakturowania (PeF), a public portal platform to facilitate B2G e-invoicing.
Further, Poland ran a pilot project for Business to Business (B2B) e-invoicing in 2021 on a clearance model known as Krajowego Systemu e-faktur (KSeF).
Polish authorities welcomed taxpayers and service providers to test KSef voluntarily in October 2021.
From 2023, however, using the KSef will be mandatory.
Understanding KseF, the e-Invoicing System in Poland
The KSeF (Krajowy System e-Faktur) is a government-backed platform that allows Polish businesses to send and receive e-invoices.
The platform applies a digital stamp for every electronic invoice sent through it. In addition, the KSeF issues several notifications informing users about the following:
- The number assigned to the invoice through the time stamp
- Whether the invoice was rejected
- Whether the system is up or down. The KSeF doesn’t issue invoices when the platform is down.
Further, the KSeF portal allows you to search and download your electronic invoice in PDF or original format. You can also archive your e-invoices and electronic tax documents for 10 years.
Other notable KSeF features include
- Batch invoice download
- NIP checksum validation system,
- Ability to search invoices you’ve sent the same session via the Session History
- Flagging duplicated e-invoices through the invoice number.
You can learn more about the KSeF features here.
Apart from issuing and receiving electronic invoices, the KSeF platform allows you to test-manage authorization and generate tokens in a beta environment.
Besides, taxpayers can download electronic invoices or UPO anonymously.
Currently, the KSeF platform supports electronic invoices in FA_VAT, a structured XML form.
Why is the Government Introducing Mandatory e-Invoicing in Poland?
The private sector has been at the forefront of adopting e-invoicing globally.
Electronic invoices offer numerous benefits. It only makes sense for forward-thinking governments like Poland to push for the implementation of e-invoicing in their countries.
Besides helping improve business operations and processes, electronic invoicing in Poland will also enhance governmental efficiency and reduce the tax gap.
In addition, when all e-invoices are in one national standard, with a centralized system, users log in automatically and check their invoices.
Who Is Impacted by Ksef e-Invoicing?
Electronic invoicing isn’t something new in Poland. The country adopted B2G Peppol invoicing in 2019. The recent Amendment, however, makes e-invoicing mandatory for all Polish businesses in 2024. In addition, all taxpayers must issue and receive invoices through KSeF.
Benefits Of the B2B Electronic Invoice in Poland
KSeF invoicing in Poland will bring several benefits for the Polish business and government as follows:
1. Shorter VAT Return Times for Taxpayers
The government is introducing a 1/3 reduction in VAT return times to promote the new invoicing system - that’s 20 days instead of the usual 40 or 60 days with paper invoicing.
2. Relieve from Producing the Standard Audit File for Taxpayers
The government will exempt businesses that use KSef from declaring the standard audit file for invoices (JPK_FA)
The exemption will make it easier to pay taxes and do business in Poland due to streamlined and faster access to documents.
It’ll also help businesses promptly provide their VAT information to the Polish tax authorities.
3. Real-time Data on VAT invoices for Polish Tax Authorities
Poland's new electronic invoicing system will help tax administrators effectively combat tax fraud.
European countries suffered an annual VAT gap of 140$ billion Euro in 2018. With the gap expected to be higher following the ravaging pandemic, there wouldn’t have been a better time to implement e-invoicing in Poland to deal with tax fraudsters.
4. More Security
Introducing a standard invoice format will help increase more security of B2B transactions.
Electronic invoicing allows automation while eliminating manual accounting processes. The ripple effect is fewer human errors caused by manual data entry into the ERP system.
Other benefits of mandatory B2B invoicing in Poland include:
- Reduced costs due to faster invoice processing
- Increased accounts payable productivity
- Faster processing and payment cycles
- Enhanced accounts reconciliation
What Polish Companies Can Do to Meet the New e-Invoicing Regulations
The first thing Poland companies must do is find a reliable e-invoicing solution. Ideally, you want a flexible electronic invoicing provider with an innovative solution that can adapt and cope with local and international changes regarding e-invoicing.
Even though there are several ways to develop capacity for sending and receiving e-invoices, it boils down to two options; handling everything in-house or outsourcing to an authorized service provider like Unimaze.
Handling electronic invoicing in-house works best for large businesses with the infrastructure and resources to plan, roll out and maintain the solution.
Outsourcing to a Provider Like Unimaze
Outsourcing your e-invoicing needs to an authorized service provider is ideal for companies and businesses looking for a simple, efficient, innovative, and expert-backed solution.
A fully managed solution like Unimaze enables your business to meet electronic invoicing compliance requirements in Poland seamlessly and with no effort. That way, your accounting team can have more time to focus on other activities bringing value to your business.
Unimaze offers a custom solution to help you implement and comply with electronic invoicing requirements in Poland.
Partnering with Unimaze means:
We can help you achieve 100% digital invoicing from the get-go via the Unimaze Digitizer.
Our e-invoicing solution can integrate with your accounting system without interrupting your business operations. You don't even need to upgrade your software or get a new interface.
We can help you achieve the new e-invoice and tax compliance even if you have branches or trading partners outside Poland.
Unimaze e-invoicing software is intuitive and foolproof. We guarantee correct information on all your invoices and electronic documents every time.
Talk to Us!
Unimaze has helped thousands of businesses adopt and implement efficient electronic invoicing infrastructure globally.
Our team of e-invoice experts is available to help your company roll out a solution that works for your specific needs, irrespective of your ERP system. That way, you can leverage supply chain automation benefits.
Better yet, our e-invoicing solution is fully managed to ensure an uninterrupted flow of business operations.
Unimaze promises reliability around the clock. But just in case issues occur, our team will move with speed to restore normalcy as soon as possible.
The expert will ask you a few questions regarding your business and typically transactions to help formulate an electronic solution best suited for your business.
E-Invoicing in Poland: FAQs
Is e-invoicing mandatory in Poland?
Yes, electronic invoicing is mandatory in Poland for B2G transactions. On 1 December 2022, the government published a draft of legislation making e-invoicing mandatory for B2B transactions. Taxpayers will also be compelled to send and receive e-invoices via KSeF, the national e-invoicing system.
Do I have to charge VAT in Poland?
Whether you are required to charge VAT in Poland depends on your business and the products or services you are selling.
You must charge VAT on all taxable sales if your business is registered for VAT in Poland. If your business is not registered for VAT in Poland, you are not required to charge VAT.
However, you may still need to register for VAT if you meet specific revenue or transaction thresholds. It's best to consult with a tax professional or the Polish tax authorities for clear guidance on your situation.
What is KSeF in Poland?
KSeF stands for "Krajowy System Elektronicznej Faktury," which translates to "National Electronic Invoice System" in English.
It is a system implemented in Poland that allows businesses to submit and receive electronic invoices in compliance with the EU Directive 2010/45/EU on electronic invoicing in public procurement.
The Ministry of Finance manages the system in Poland.