Poland releases draft amendments to e-invoicing rules

On 6 November 2024, the Ministry of Finance released a long-awaited draft amendment to regulate changes concerning obligatory e-invoicing in Poland and the National e-Invoice System (KSeF) (see Projekt). Release of the draft follows the recent release of a framework for the KSeF rules. (See EY Global Tax Alert, Poland presents framework for National e-Invoicing System, dated 5 November 2024.)

As previously announced, the requirement to issue structured invoices via KSeF will be implemented in stages:

• Starting on 1 February 2026 for taxpayers whose sales value (including tax) exceeded 200 million Polish zloty (PLN 200m) (approximately €46m) in 2025
• Starting on 1 April 2026 for other, smaller businesses

The draft includes measures designed to facilitate the implementation and use of KSeF, addressing requests raised during previous consultations, such as:

1. Optional issuance of e-invoices for consumers
2. The ability to send invoices with attachments to KSeF across all industries
3. A six-month extension, until 31 July 2026, for imposition of certain requirements, including:
   • Including the KSeF identification (ID) in payments for e-invoices, regardless of whether the split payment mechanism is applied
   • Making it possible to issue invoices through cash registers
4. A general option to operate in "offline mode," allowing structured invoices outside of KSeF (especially if the taxpayer encounters difficulty with issuing and submitting e-invoices to the system) until the end of 2026
5. A six-month transitional period, from 1 April 2026 to 30 September 2026, for digitally excluded micro-enterprises, exempting them from the requirement to issue e-invoices (up to PLN 450 (approx. €100) per invoice and up to a total monthly sales value of PLN 10,000 — i.e., approx. €2,300)
6. Additional clarification regarding buyer status through self-identification using a VAT ID number
7. The requirement to include the VAT (number of the local government units ("Jednostki Samorzadu Terytorialnego" in Polish, or JST) entity on the invoice

On 6 November 2024, the Ministry also opened a tax consultation on the logical structures FA(3) and FA_RR(1) and the concept of functioning of invoice attachments in KSeF. (see, Konsultacje podatkowe struktur logicznych FA(3) i FA_RR(1) oraz koncepcji funkcjonowania zalacznika do faktury w KSeF - Ministerstwo Finansów - Portal Gov.pl).

Comments and suggestions, with justification, may be submitted until 22 November 2024.

The new regulations are expected to be adopted by the Council of Ministers by the end of 2024.

Implications

The new draft provides important information for companies awaiting the resumption of implementation projects that had been paused due to successive delays in the mandatory KSeF deadline. The KSeF will be activated when the final version of the regulations, incorporating feedback from the consultations, is published.