Poland
Business-to-Business (B2B) e-invoicing mandate postponement legislation
Poland’s e-invoicing mandate postponement has now officially been signed into law. The Polish president signed the amendment into the country’s legislative framework on 5 June 2024.
The Act introduces specific changes to the Act of 16 June 2023, which amends the Act on tax on goods and services (VAT) and specific other acts (Journal of Laws of 2023, item 1598).
The link to the legislation in Polish can be accessed below:
A further link to the legislative process can be accessed below:
The legislation confirms that B2B e-invoicing obligations for impacted taxpayers in Poland will commence on 1 February 2026 for companies whose annual turnover exceeds 200 million PLN. Remaining taxpayers must comply with e-invoicing obligations from 1 April 2026.
The KSeF number, which was required on payments under original plans, will now be become obligatory from 1 August 2026.
In addition to the President signing the Act into law, the Polish tax authorities have also launched a mobile application that will facilitate the issue of basic invoices and corrections. Taxpayers can also view issued and received invoices via the application.
Further information concerning the mobile application can be found here.
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