Poland President Signs Law Implementing VAT E-Invoicing System

The Polish President Aug. 7 announced the Aug. 4 signing of a law implementing a national e-invoicing system (KSeF) for VAT. The law includes measures: 1) making e-invoicing under the KSeF mandatory effective Jan. 1, 2025, for small- and medium-sized enterprises (SMEs) that are exempt from VAT, and effective July 1, 2024, for all other taxpayers; 2) allowing the issuance of invoices from cash registers, and recognizing fiscal receipts with a tax identification number as a simplified invoice, until Dec. 31, 2024; 3) excluding from KSeF requirements business-to-consumer (B2C) invoices, and invoices issued under the one stop shop (OSS) and ...