An e-invoicing law was passed in Poland on October 29, 2021. E-invoicing will be voluntary starting in 2022 and mandatory in January 2023. However, e-invoicing will become mandatory in the future if a derogation is granted by the EU Council).

By registering for an individual account on the Polish KSeF system, which is managed by the Ministry of Finance, taxpayers will be able to issue structured invoices. By connecting and exchanging data between IT systems, the e-invoices would then be sent to recipients. Early adopters of the e-invoicing mechanism will benefit from certain advantages, such as a reduced standard VAT refund period, beginning in 2022. The mandatory use of e-invoicing will commence on January 1, 2023

CRWDE (Central Repository of Electronic Document Patterns) on the government's ePUAP platform has been made available with the launch of the logical structure model for e-invoices (FA_VAT). There are changes to the description of member country codes and currency codes in the final model, as well as the addition of the TZnakowy20 element and new grouping elements.

JPK, CUK, and ALK files signed with a qualified signature using the SHA-1 algorithm cannot be submitted through the JPK Gateway beginning January 1, 2022. Through the JPK Gateway, only files signed with SHA-256 can be sent.

The Polish tax authority released several updates applicable to the SAF-T filing requirement and the e-invoicing platform KSeF. The updates are as follows:

  • Effective January 27, 2022, the updated tools for the SAF-T file (“JPK_VAT”) were launched, which have been adapted to accommodate the new JPK_V7M (2) and JPK_V7K (2) forms valid for periods beginning January 2022.
  • Effective March 8, 2022, the test environment for sending JPK, CUK, and ALK files was released.
  • Effective March 10, 2022, the production environment for shipping JPK, CUK, and ALK files was released.
  • Effective March 30, 2022, the updated e-microfirmatool (online app/web-based form taxpayers log into to enable e-invoicing activities) and the JPK_WEB client were released.
  • Effective April 1, 2022, a new structure for the SAF-T file for VAT invoices (JPK_FA (4)) concerning VAT invoices were released.
  • Effective April 5, 2022, a new website for the e-Tax Office was launched, enabling authentication of taxpayers, use of digital e-services, and fulfillment of tax obligations.
  • Effective April 7, 2022, a test version of the KSeFTaxpayer Application was launched enabling users to issue, receive, and review KSeFe-invoice.

The Polish Ministry of Finance has announced that the digital linkage requirement between online cash registers and portable payment terminals will be delayed until January 1, 2025. As of 2020, businesses that provide services or sell goods are required to use online cash registers (depending on the category of services or goods sold) and are subject to the cash register obligation (e.g. selling goods and services to consumers with an annual turnover exceeding PLN 20,000, subject to exceptions).

Parliament's Lower House (Sejm) voted to postpone to January 1, 2023, the deadline for keeping records and other documentation regarding excise tax and stamp tax in electronic form. On June 10, 2022, the Polish Ministry of Finance updated the SSL certificates for the following, which will be valid from June 9, 2022, to June 9, 2023:

  • The test environment of the JPK test-e-dokumenty.mf.gov.pl service
  • The production environments for the SAF-T report (JPK e-dokumenty.mf.gov.pl) service.

In addition, Poland issued JPK_VAT (3) on April 29, 2022, which is a simplified form for generating, editing, and previewing VAT documents.

KSeFtaxpayer was launched by the Polish Ministry of Finance on May 17, 2022. Taxpayers may use the system to issue, receive, and preview invoices. A taxpayer must first be authenticated using a qualified electronic signature (for individuals), a qualified electronic certificate (for other entities), or a trusted profile. Each invoice issued in the production environment and sent to the KSeFis deemed entered into legal circulation.

On June 10, 2022, the Council of the European Union issued Council Implementing Decision No. 9217/22 authorizing Poland to derogate from Articles 218 and 231 of the EU VAT Directive regarding the introduction of a mandatory e-invoicing mechanism effective January 1, 2024. The Decision thus delays the implementation of the mandatory e-invoicing in Poland from April 1, 2023, to January 1, 2024. It is anticipated that the voluntary e-invoicing program currently ongoing will continue through 2023.

On July 7, 2022, the Polish tax authority issued a reminder to taxpayers issuing e-invoices that in the digital certificate of the person signing the electronic document, the required attribute is the NIP or PESEL number (tax ID for individuals in PL). This allows for the automatic verification of the required power of attorney (UPL-1) submitted by legal entities, as well as from other taxpayers requiring the use of such digital certificates when a power of attorney is required.

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