Poland B2B mandate in 2023

Poland B2B mandate in 2023


Poland B2B 2023

Poland is a big economy in Europe and Vat reporting requirements have been implemented since many years, followed by the split payment for VAT amounts.  2022 will bring another important milestone with the inclusion B2B e-Invoicing.

Poland has opted for the CTC (pre-clearance) approach, to be compared to the SDI setup in Italy, and a derogation has been requested for the European Commission for the mandate.

A central platform is being implemented, this platform validates and issues invoices. The Krajowy System e-Faktur (KSeF) is governed by the Polish tax authority. Invoices issued in KSeF and cleared with a unique ID assigned by the system are called structured invoices.

Syntax of these structures invoices is called FA VAT and specific to Poland.

From January 2022, businesses established in Poland can voluntary opt to on-board on the platform for their domestic sales invoices. In this voluntary phase, buyers need to consent. The supplier then still can opt to combine Ksef reporting and delivering the invoice in a different way as paper or electronic document.

As always, AdValvas advises our customers to prepare well in advance and avoid compliance issues when 2023 B2B structured e-invoicing will be mandated.

A supplier starting with structured invoices will have immediate benefits such as vat reporting simplification, no archiving requirement and shorter vat reclaim/refund periods.

Who can use the KSeF?

  • Entrepreneurs registered as active VAT taxpayers
  • Entrepreneurs exempt from VAT
  • Taxpayers identified in Poland for the special EU OSS procedure, having a Polish tax identification number NIP

You will be able to issue structured invoices:

  • using free tools that will be made available by the Ministry of Finance,
  • using commercial programs and services that integrate with the OpenApi of KSeF
  • securing transactions with a certificate (signature or seal) that uniquely links to your Polish economic identity.

What then about PEF, the procurement platform for public entities? This platform where all Polish public entities have to register themselves, is using the EN-16931 standard and has a Peppol interface. It continues to exist and will operate independently of the KseF B2B platform and standards.