Effective date of mandatory e-invoicing

Starting July 1, 2024, taxpayers will be required to issue structured invoices through a teleinformatics system, namely the National Electronic Billing System (KSeF).
Currently, entrepreneurs have the option of issuing structured invoices through KSeF.

According to a Ministry of Finance announcement published on Feb. 16, 2023, the use of e-billing will become mandatory as early as July 1, 2024.

The effective date of the e-bill obligation is the result of a public consultation conducted by the Ministry of Finance, which took into account requests from business organizations, accountants and auditors, IT professionals, and the Ministry of Infrastructure.

Sanctions

As of July 1, 2024, if a structured invoice is not sent to KSeF, it is considered unissued. Therefore, it is important for taxpayers to prepare in time for changes in the invoicing process.
As of Jan. 1, 2025, fines will be imposed for not issuing an invoice through KSeF or for issuing an electronic invoice in the wrong form.

The penalty can be up to 100% of the amount of tax shown on the invoice and, in the case of an invoice without showing tax, up to 18.7% of the total amount due shown on the invoice.

An entrepreneur can be sanctioned if:

• fails to issue an invoice using KSeF (this situation will be considered as failure to issue an invoice), or
• during a period of KSeF failure, has issued an invoice in electronic form that does not conform to the template provided, or
• failed to send to KSeF (within the prescribed time limit , or invoices issued during the period of non-functioning / failure of the system).

According to the current design of the VAT Law, for each case of failure to issue an e-invoice or for issuing an e-invoice that does not comply with the provided template, the penalty will be no less than PLN 1,000. In addition, in case the taxpayer has not sent the invoice to the KSeF on time, the penalty provided will be not less than PLN 500.