The introduction of the Polish national e-invoicing system (KSeF), originally expected to be implemented on 1st July 2024, is currently delayed.

On 9th February 2024, the Polish Ministry of Finance will release the schedule of consultations which will take place in order to discuss the functionality and the legal solutions surrounding KSeF. It has also been announced that responses to questions which have been submitted to the Ministry in regards to the system itself will also be published at this time, with a new planned date for implementation of the system expected to be announced in April or May of this year.

Following this, training on the use of the KSeF will be offered to all those companies currently impacted by the mandatory implementation of same (namely Polish established companies, or foreign companies with a fixed establishment for VAT in Poland). The training will encompass the practical aspects of the KSeF, such as the use of free software which can be used. Furthermore, hotline support will also be made available.
The Ministry has stressed that there is no question that the KSeF, whose primary purpose is aimed at combating VAT fraud in Poland, will not be implemented, and so taxpayers impacted by this will now need to wait for the new introduction date.

We will keep you updated on any further developments.