Poland

Poland must receive a derogation from the European Commission in order to make e-invoicing mandatory under its new KSeF national e-invoicing system. ...Continued

Poland has passed legislation formally introducing the new National System of e-Invoices (Krajowy System E-faktur or KSeF) allowing Polish taxpayers to issue and receive structured e-invoices starting...Continued

Poland has issued a public consultation on imposing mandatory electronic B2B invoicing by 2023 to help reduce VAT fraud. Initially, there will be a voluntary phase from October 2021. ...Continued

Poland may review its decision to require UK businesses to appoint a VAT fiscal representative following Brexit. However, the requirement is still in place for the time being....Continued

Poland has updated its plans for mandating electronic VAT invoice to 2023. This will include live reporting of e-invoice to the National System of e-invoices (KSeF) to enable the authorities to monito...Continued

Poland still plans to update its JPK_VAT transaction reporting rules for all taxpayers on 1 October, despite several delays due to the COVID-19 pandemic. The objective is to amalgamate the traditional...Continued

Poland has changed policy on VAT payments for the COVID-19 crisis. VAT filings are due on the 25th of March, as normal. However, taxpayers may apply for a liabilities write-off or extension of the pay...Continued

Poland has become the latest country to introduce a simple, local and modern (‘SLIM’) VAT initiative. The Polish measures, to be introduced in early 2021, announced include invoice simplifications and...Continued

The Polish Ministry of Finance is considering a further delay to 1 October 2020 of the introduction of the new version of SAF-T (JPK_K 7) reporting regime, designed to replace the regular VAT return....Continued

Poland is to delay until 1 July 2020 the extension for large enterprises of the existing SAF-T mandatory monthly filings. This is part of a range of measures to support businesses following the corona...Continued