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E-invoicing mandate postponement in Poland

The Polish e-invoicing guidelines published at the end of 2022 confirmed a start date of 1 January 2024 for the Polish e-invoicing mandate. The Polish Ministry of Finance has now confirmed a delay to the commencement of the e-invoicing mandate in Poland, to 1 July 2024. It appears that there will be changes introduced to the scope of e-invoicing in Poland, including the obligation for exempt taxpayers to use the KSeF e-invoicing platform from 1 January 2025, as well as potential obligations relating to cross-border transactions. We are expecting further details confirming the scope, alongside other changes, later this year. We will assess the new scope of the mandate, once confirmed, as well as any other changes introduced in the final publication of the changes and will be ready to support the new mandate in line with the revised timeframe of July 2024.

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