06.27.23

Mandatory KSeF draft law submission to Sejm

In Poland, the legislative process to accommodate the mandate is accelerating. On 9 May 2023, the Council of Ministers adopted a further draft amendment to the VAT Act. This draft was submitted to the Sejm on 17 May 2023 and published on the website.  

The new version includes some changes to the previous draft released in mid-March. These can be summarised as follows:  

• Technical correction of invoices- the new version provides a non-legislative solution for correcting invoice technical errors in the event of KSeF breakdown  
• The QR codes, which are used to mark invoices outside KSeF, now serve a dual function. QR codes are used to enable verification of the data on the invoice but also now have an additional function: to access the invoice in the National e-Invoice System.   

• A separate subchapter in the VAT Act concerning the marking with the KSeF ID or collective ID of payment for an invoice made between active VAT taxpayers, providing for, among others, setting the status of the invoice recipient on the White List.  

 We are still awaiting further clarity on the obligations relating to QR codes in Poland. Once the Polish Ministry of Finance has published further details in respect of this, we will assess how we can accommodate this as part of our e-invoicing solution.   

The Act is in draft form only and further modifications may be enacted. Further consideration of the bill will be undertaken at the end of May.