What’s new on Draft’s Law 15/03/23?

Ongoing changes and modifications to the e-invoicing system

General rules for issuing, receiving and accessing structured invoices

On 15 March 2023, the draft law on the National Electronic Billing System (KSeF) was published on the website of the Government Legislative Centre.

The main proposed changes concern mandatory electronic invoicing:

  • Postponement of the entry into force of the law until 1 July 2024
  • Extension of the deadline for KSeF implementation by an additional six months for taxpayers exempt from VAT by object and subject – KSeF will be mandatory for them from 1 January 2025
  • Invoices registered in cash may be issued in their current form until 31 December 2024
  • The tax receipt with PIN will be recognised as a simplified invoice until 31 December 2024
  • Consumer (B2C) invoices will not be covered by KSeF
  • Tickets acting as invoices (including motorway toll receipts) are excluded from KSeF
  • Invoices issued according to OSS and IOSS procedures will also be excluded from KSeF
  • The foreign currency exchange rate used for the conversion to PLN will be maintained from the day before the date indicated in field P_1 of the structured invoice for an additional day to be sent to KSeF
  • In the event of non-compliance on the part of the taxpayer, it is possible to issue invoices offline outside KSeF and to deliver the invoice to KSeF on the working day following the offline issue
  • Clarifications on the date of issue and other important aspects for the billing process during interruption and going offline
  • Corrective invoices will be allowed during the breakdown period and offline
  • Liberalisation of penalties and their application only from 1 January 2025
  • Elimination of adjustment notes in KSeF and outside KSeF
  • The draft also provides for the computerisation of binding information (e-WIS)



  • Postponement until 1 July 2024
  • Consumer invoices (B2C) will not be covered by KSeF
  • Penalties will be applied as from 01 January 2025


Submit a Comment

Your email address will not be published. Required fields are marked *

I accept the Privacy Policy