E-invoicing in KSeF compulsory from July 2024 - Sejm adopted an amendment to the Act

E-invoicing obligatory from 1 July 2024

The National e-Invoicing System (KSeF) is to be used for issuing and sharing structured invoices. Currently, the use of the new tool is voluntary, but from 1 July 2024 KSeF will become a mandatory solution. On 16 June, MPs adopted an amendment to the VAT Act regarding the implementation of KSeF.

The amended Act also provides that, in the event of a system failure, notices of the beginning and end of the failure will be published, plus there is a provision that a further system failure may be announced.

If the system fails or the taxpayer suffers from a system breakdown, invoices may be issued outside the system in electronic form instead of in KSeF and sent in a manner agreed with the purchaser. Furthermore, when such an invoice, accidentally gets destroyed or lost, it will be possible to make it available once again.

Most importantly, all e-invoices issued in KSeF will be stored for a period of 10 years, so there will be no danger that an invoice will accidentally be lost or deleted.

At first, the obligation to use e-invoices will not apply to taxpayers who are exempt from VAT - for them, KSeF will become obligatory from 1 January 2025.

The first fines for non-compliance with the new regulations, on the other hand, will not be able to be imposed by the tax authorities until 1 January 2025 as well.

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Cash payment limit unchanged

On 16 June 2023, MPs also decided to abandon the plans to lower the cash payment limit from PLN 15 000 to PLN 8 000 from 1 January 2024.

This means that the previously announced reduction will not take place and the limit of PLN 15 000 will be maintained.

In the explanatory memorandum, MEPs pointed out that a change in the limit could add numerous complications, particularly for transactions made by micro and small entrepreneurs.

Digitalisation of binding information

The passed amendment also provides for the digitalisation of the processing the binding information:

• WIS (binding rate information)
• WIT (binding tariff information),
• WIP (binding origin information),
• WIA (binding excise information).

Digitalisation is to take place through the expansion and redevelopment of the KAS IT systems which are currently being used, such as the e-Tax Office and the Fiscal and Customs Electronic Services Platform - PUESC.

However, the proposed changes will not affect access to the currently used tools and will not require additional implementations on the part of entrepreneurs.

The implementation of eWIS, eWIA and eWIP is scheduled for 1 January 2024, but the full online operation of WIS, WIA, WIP and WIT is expected to be in force from 1 July 2024.