In February 2021, the Polish Ministry of Finance additionally published a new draft law on the introduction of electronic invoicing in a Continuous Transaction Control System (CTC) via the national platform (Krajowy System e-Faktur – KseF). This draft is currently still in the consultation phase and is expected to enter into force by October 1, 2021.
Until then, sending and receiving electronic invoices via the national platform will still apply on a voluntary basis. In addition, paper invoices and other electronic invoices will continue to be allowed after that date. According to Billentis-Report from 2021, Taxpayers who choose to use the KSeF system will be rewarded with faster VAT refunds and should be able to benefit from greater security, convenience, and efficiency. For this reason, the mandatory use of the KSeF system is also to become mandatory by 2023.