Poland again postpones introduction of mandatory e-invoicing

The introduction of mandatory e-invoicing in Poland, originally planned for July 2024, was postponed by the Ministry of Finance on January 19, 2024. This means that the date published in spring 2022 has been changed again. This announcement stated that from April 2023, it would be mandatory to issue and receive business invoices (B2B) via the national electronic invoicing system Krajowy System e-Faktur (KSeF).

In December 2022, this start date was then initially postponed to January 2024 and subsequently to July 1, 2024. On January 19, the Polish Ministry of Finance announced that due to “serious errors” in the KSeF system, the introduction of the mandatory eInvoicing regulation will not be implemented as planned. A new start date has not yet been set by the Polish authorities. The official statement by Finance Minister Andrzej Domański at a press conference can be viewed here as a video stream:

Background to the Polish eInvoice

The Ministry of Economic Development and Technology in partnership with the Łukasiewicz Institute of Technology in Poznań is responsible for the digitalization of Polish B2B invoicing processes.

The introduction of electronic invoicing is based on the law on electronic invoicing, introduced in November 2018 and in force since April 18, 2019. It thus follows the implementation of Directive 2014/55/EU and affects receipt and processing in regional and local authorities. It is optional for suppliers to public administrations and, according to the original plan, mandatory for B2B transactions from July 2024. The European standards under UBL 2.1 and CII are applied.