In a previous note, we informed you that the Polish Government has expressed its intention to make electronic invoicing mandatory from 2024 in order to effectively combat VAT fraud.
In this context, the Polish Government has recently approved this provision which will be optional from 1 January 2022 and mandatory from 1 January 2024.
This regulation applies to both Polish and foreign companies. Thus, electronic invoices will be issued and received via the central database of the Polish Administration – the National Electronic Invoice System, called Krajowy System e-Faktur (KSeF). This tool is intended to streamline the costs and time of sending and processing.
By opting for electronic invoicing, VAT refund claims can be processed more quickly.
Poland is following the example of:
- Spain with the ISS (Immediate Supply of Information) (in French),
- Italy,
- Hungary,
- and France, which should also apply it from 2024.
For further detail, please contact our experts.
Source: gov.pl
