Poland announces a further B2B mandate delay

At a press conference on the 19th of January 2024, Poland’s Minister of Finance - Andrzej Domański - announced that the country’s business-to-business (B2B) electronic invoicing mandate will not begin on the 1st of July 2024 as initially planned.

A new date for the implementation of mandatory e-invoicing in Poland will be announced after an external audit of the KSeF.

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Poland’s regulation history

‍This is not the first time we have seen the country delay its proposed B2B electronic invoicing (e-invoicing) mandate.

‍Poland’s B2B mandate was originally due to begin on the 1st of January 2024. On the 31st of January 2023, the Minister announced a six month delay, which has now been pushed back even further.

‍Minister Domański now states that the current state of technical preparations for the implementation of mandatory e-invoicing in Poland does not allow for the safe implementation of mandatory KSeF, neither from the 1st of July 2024, nor by the end of 2024.

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Which mandates currently exist in Poland?

‍Polish taxpayers can already use the country’s national e-invoicing platform (KSeF) to exchange electronic invoices with the government and other businesses on a voluntary basis. The mandatory use of KSeF is now up for debate, as the original dates of the 1st of July 2024 (for VAT-liable businesses) and the 1st of January 2025 (for VAT-exempt companies) are no longer valid.

‍Despite the postponement of these mandates, some level of mandatory e-invoicing is already in effect in the country. Similar to numerous European Member States, Poland's government entities are required to be capable of receiving electronic invoices, even though it is not mandatory for businesses to send them. These invoices must be transmitted via the Peppol network in Peppol BIS 3.0 format, and all invoices must be stored for a minimum of 10 years.

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What does the delay mean for Polish businesses?

‍Some businesses may breathe a sigh of relief, knowing they have more time to implement their electronic invoicing processes. However, the delay does not mean that businesses can afford to ease up on their efforts.

‍Implementing the right and compliant electronic invoicing processes can be a time-consuming task. At Banqup, we work with many businesses around the globe, helping them to establish compliant procedures to ensure they meet local regulation frameworks. Given that we already work with numerous Polish businesses, we’re well equipped to understand what a local business needs.

To ensure you have the right processes in place, download our helpful checklist and contact a member of our local Unifiedpost (now Banqup) Poland team to discuss your e-invoicing needs.