Regulatory updates - Poland

The main amendments presented in the draft act amending the VAT Act include the following.

Data processing in line with GDPR

• The primary purpose of processing personal data in KSeF is to enable tax authorities to fulfill their legal obligations, mainly by verifying the accuracy of business tax settlements. As a result, invoices issued by taxpayers in KSeF will only be reviewed in connection with the verification of the taxpayer's tax returns;
• Personal data from B2C invoices will be processed minimally, as issuing consumer invoices in KSeF is optional and requires a consumer's request; Additionally, most invoices in KSeF will concern B2B transactions.

Offline24 mode

• It was confirmed that invoices issued in offline24 mode to domestic businesses with a NIP number must always be received through the KSeF system. The regulation clarified that receipt always occurs in KSeF, with the official receipt date being when the invoice number is assigned in the KSeF system;
• Businesses without a NIP number can share an invoice outside KSeF; however, they can agree to receive an invoice via the system.

Structure attachments

• The detailed procedure for receiving confirmation to issue invoices with structured attachments via KSeF was clarified, including rules specifying how long the permission to send such invoices remains valid and under what circumstances it can be revoked.

The presented changes demonstrate that KSeF 2.0 continues progressing, and all legislation is expected to be finalized by July 2025.

The main aspects revised, after public consultation, in the draft act amending the VAT Act include:

1. Corrective invoices: determining the rules for tax correction periods and requiring buyers to receive supplier corrective invoices to reduce their payable tax;
2. Sending invoices outside of KSeF: expanding the scope of entities that have a right to receive invoices outside of KSeF in a way agreed upon with the supplier by adding to the list 1) entities who do not use NIP number and 2) natural persons not conducting business activities;
3. KSeF ID on payments: adding the obligation to include the KSeF number or collective ID on bank transfers made by third-party taxpayers, making payments for the invoices issued to the buyer;
4. Digitally excluded taxpayers: removing the limit of 450 PLN (approx. 105 EUR) per single invoice as an exemption from the e-invoicing mandate until January 1, 2027, while keeping the limit of up to 10 000 PLN (approx. 2350 EUR) per month for a total value sale;
5. Offline mode codes: making it mandatory to use QR codes offline on invoices used outside of KSEF by entities different than the taxpayer.

Amendments derived from the draft act on the use of KSeF (on Art. 106r of VAT Act) include:

1. Types of authorizations in KSeF: granting the foreign taxpayers, without a NIP number, voluntary rights to issue invoices on behalf of the supplier in a self-billing scenario based on its EU VAT number (Art. 106d p. 1 VAT Act);
2. Authentication methods: including invoice issuer certificates, which will replace the token authentication method from December 31, 2026, and will be valid for 2 years;
3. Marking e-invoices shared outside of KSeF: allowing the use of links to e-invoices instead of QR codes, and transferring them separately to an invoice, in case an invoice is, for example, sent in a structured format and it’s not possible to include a link or QR code on it;
4. Structured attachments: explaining the process of sending a notification to the e-Tax Office to start or stop issuing invoices with structured attachments, sharing mandatory content of such notifications, explaining the process of acceptance by the e-Tax Office and technical limitations of such invoices (3MB size and one attachment per invoice).

The main change based on the draft act on exemptions from KSeF (on Art. 106s of VAT Act) include:

1. Self-billing: excluding cross-border self-billing scenarios from the mandatory scope of KSeF when the buyer or supplier does not have a NIP number in Poland while making it voluntary for the foreign buyer using an EU VAT number (see above point 2a).

The interface specifications are still to be published and they will further explain technical aspects of, for example, QR codes, verification links and certificates.

With KSeF 2.0 moving forward, the Ministry of Finance is aiming to finalize all the legislation by July 2025.

Moreover, additional documentation has been shared:

• Information Brochure for schema FA (3);
• Invoice Samples for the schema FA (3);
• Schema FA (3) changes compared to schema FA (2).

The final version of the schema FA_VAT (3) is planned to be published in June 2025.