Poland’s upcoming e-invoicing mandate should not be viewed as a fiscal measure in isolation. Poland’s wider fiscal structure also embodies a reporting platform referred to as SAF-T (JPK_V7), whereby taxpayers can report tax-related data to the government. The very nature of JPK_V7 means that it is very likely that the Polish e-invoicing mandate components will permeate the SAF-T format, as the two different fiscal processes collide. The Polish tax authorities will be acutely conscious of the need to keep the two processes aligned.

The KSeF number, which is applied to an invoice as part of its passage via KSeF, is an integral part of the e-invoicing process. It confirms KSeF receipt and acceptance of the invoice. An invoice pertaining to domestic transactions can only be considered a legal, registered invoice in Poland when it has been processed in KSeF and assigned with a unique invoice number.

From 1 July 2024, the JPK_V7 will accommodate the capability to incorporate both the KSeF and invoice number. At this point, it will be optional to include the KSeF number in the JPK_V7. However, this will become an obligation from 2025.

Kofax is currently undertaking preparations to ensure a successful Polish e-invoicing go-live from 1 July 2024. You can read more about this here.