The European Commission is in favour of compulsory e-invoicing
The European Commission has prepared and submitted to the EU Council a draft derogation decision authorising Poland to implement a mandatory system of electronic invoicing. Waiting for the Council's approval will take several weeks.
Recall that from 1 January 2022, taxpayers can issue structured invoices (e-invoices) using the National e-Invoicing System (KSeF). Currently, the use of this system is voluntary, which means that the existing forms of invoicing – electronic and paper – are also still available.
The KSeF system is a different process for issuing and receiving invoices. Structured invoices are drawn up in accordance with the invoice template developed by the Ministry of Finance in the entrepreneurs’ local financial and accounting software. Once issued, the invoice is sent from the financial and accounting system via an interface (API) to the central database of the Ministry of Finance (KSeF), after which it is available in that system and can be downloaded by the contractor.
This year the system is voluntary, but from next year it is to be mandatory. However, in order for this to happen, the European Commission must agree to it. Therefore, on 2 August 2021. Poland submitted to the European Commission a request for derogation under Article 395 of Council Directive 2006/112/EC on the common system of value added tax in order to authorise a measure derogating from Articles 218 and 232 of that Directive.
On 30 March 2022, the European Commission prepared and sent to the EU Council a draft derogation decision authorising Poland to implement a mandatory electronic invoicing system.
The Ministry of Finance is currently working on the business and legal concept of the target KSeF. The ministry also announces broad consultations in this area with entrepreneurs and experts.