Poland – introduction of mandatory e-invoicing from the year 2023

Poland introduced mandatory E-invoicing from the year 2023

Poland has introduced the new National System of e-Invoices (Krajowy System E-faktur or KSeF). E-invoicing using KSeF (i.e., Issuing of structured e-invoices) will likely to be mandatory from January 1, 2023. However, during a transitional period starting from January 1, 2022, voluntary use of KSeF is allowed and can be used parallelly with paper invoices and non-structured e-invoices. Taxpayers using the KSeF system will receive VAT refund earlier i.e. within 40 days instead of earlier 60 days.

Implication:

Businesses will need to revise their processes to enable compliance with the new e-invoicing regulation.

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