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Structured invoices and the National e-Invoicing System – new solutions



29 March 2021


On 5 February 2021, the Government Legislation Centre published on its website the bill amending the Value Added Tax Act and certain other acts.

Bill's provisions

The bill introduces the National e-Invoicing System (KSeF in Polish) and a new type of electronic invoices, the so-called structured invoices. They will be one of the available forms of documenting transactions, in addition to hard copy invoices and the currently used electronic invoices.
Taxpayers will issue and receive structured invoices via an ICT system called KSeF.

Optional solution

The solution being introduced is optional. However, the Ministry of Finance has signalled that structured invoices issued via KSeF may be mandatory from 2023.
The bill is currently at the review stage,  and is scheduled to become law on 1 October 2021.


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Aleksandra Majnusz

Tax adviser (Poland)

Associate Partner

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