In this episode, we talk about new regulations for Poland with our Account Management Director Tuğçe Özgun and Regulatory Affairs Associate Evşen Güleç. In this podcast series, our goal is to keep you informed about current regulations and innovations in tax technology around the globe.
Today, we’re focusing on Poland’s journey toward implementing e-invoicing through the KSeF National e-Invoicing System. The Polish government is rolling out this initiative in stages, aiming to improve tax administration efficiency, reduce compliance costs, and streamline business operations, as highlighted by the Ministry of Finance.
What are the latest changes regarding Poland’s e-Invoicing regulation (KSeF)?
The Polish Ministry of Finance has postponed the mandatory implementation of KSeF. The new timeline is as follows:
- Large taxpayers with annual sales over 200 million zloty: Must start using KSeF by February 1, 2026.
- All other businesses: Must comply by April 1, 2026.
How does this delay provide businesses with more preparation time?
This delay gives businesses extra time to adjust their systems and workflows. While businesses can take advantage of the extra time, they should continue preparing to meet the new deadlines.
What does this delay mean for companies that were preparing for the July 2024 deadline?
The delay provides more time, but companies should remain proactive and continue their preparations to meet the new deadlines.
What steps should businesses take to ensure they are prepared by the new deadlines?
Businesses should:
- Ensure their IT systems are compatible with KSeF.
- Assess if they qualify as large taxpayers based on the 200 million zloty revenue threshold.
- Test their KSeF system integration and make necessary updates.
- Familiarize themselves with XML format and real-time validation requirements.
Are there any important regulatory or technical updates beyond the new timeline?
Yes, important updates include:
- Invoice Validation & KSeF Number: All invoices must be validated through KSeF before being sent to the buyer. Once validated, a unique KSeF number will be assigned to each invoice.
- Access & Verification: Businesses can access invoices via the KSeF portal. Invoices issued outside KSeF must include the KSeF number and a QR code for verification.
- Invoice Processing Flow:
- The seller submits the invoice to KSeF.
- KSeF assigns a unique ID and sends it back to the seller.
- The buyer retrieves the invoice from KSeF or receives a PDF with a QR code for verification.
How do these changes affect how invoices are processed and verified?
These updates streamline invoice validation and verification by ensuring a standardized process, making it more efficient and reducing the risk of errors.
How does Poland’s e-invoicing system compare to other European systems, like Italy’s SDI or Serbia’s e-Invoicing system?
Poland is adopting a clearance model, similar to Italy’s SDI and Serbia’s e-Invoicing systems, where tax authorities validate invoices. This approach helps reduce VAT fraud and ensures better compliance.
Has there been any update on penalties for non-compliance?
Yes, penalties have been postponed to 2026. While businesses have more time, they should continue preparing to avoid risks when penalties are eventually enforced.
What are the technical requirements for submitting invoices in Poland’s KSeF system?
Invoices must be submitted in XML format and undergo real-time validation before being issued. The Polish Tax Authority checks that:
- Mandatory fields are filled out correctly.
- Numeric values are used where required.
- Character limits are respected.
What are the key recommendations for businesses in Poland to ensure compliance?
- Stay updated on evolving regulations and deadlines.
- Test your KSeF system integration if you haven’t already.
- Ensure compatibility with the mandatory XML format.
- Prepare for potential penalties, even though they are delayed, to minimize future risks.
