E-Compliance Summary-Poland

Key Mandates, Country Technicality & Terms

Key Mandates

July 1, 2016

SAF-T JPK

Poland’s electronic transmission began with the 5 JPK structures only mandating JPK-VAT monthly that covers VAT transactions.

July 1, 2016

September 1, 2019

Whitelist

Polish Authority releases bank account information of registered taxpayers to allow payments to the listed bank accounts in the database(whitelist).

September 1, 2019

July 1, 2024

KSeF e-Invoicing(New Date TBC)

All B2B domestic transactions are mandated for Polish registered VAT taxpayers to be submitted electronically to the KsEF using FA_VAT XML format.

July 1, 2024

Country Technicality & Terms

Scope

E-Invoicing: Poland Registered tax payers all B2B transactions & B2G(Peppol).
SAF-T Reporting: JPK-V7M(VAT Related Transactions),JPK-FA(VAT Invoices),JPK-KR(Accounting Books),JPK-MAG(Warehouse),JPK-WB(Bank Statements)

Platforms

Authority: KSeF

Formats

Invoice:FA_VAT XML, B2G(Peppol BIS)
SAF-T: JPK XML

Signature & Submission Method

Token authentication is required. Invoices are submitted(token info must be embedded) to the KSeF through shared API’s.

Archiving

KSeF is storing invoices for 10 years.

UUID

KSeF assigns unique identification number for each invoice after document has successfully validated.

Invoice Receiving

Buyers to receive invoices are mandatory.