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E-Rechnungsupdate Polen

E-Rechnungspflicht Polen*

War in 2023 noch von der verpflichtenden Einführung des polnischen E-Invoicing-Systems KSeF und der damit verbundenen Versand- und Empfangspflicht im B2B-Bereich die Rede, heißt es nun: noch einmal abwarten.

Polen verschiebt die E-Invoicing-Pflicht für Konzerne und KMU auf unbestimmte Zeit. Zunächst war geplant, dass die Regeln zur elektronischen Rechnungsstellung am 1. Juli 2024 in Kraft treten sollten. Aufgrund diagnostizierter Systemfehler wurde diese Verpflichtung vonseiten des polnischen Finanzamtes verschoben. 

Ungeachtet dessen ist seit 2022 die freiweillige Nutzung des E-Rechnungssystems für in Polen Steuerpflichte möglich.

Wissen kompakt: KSeF, Formate und Standards 

  • KSeF: Datenaustauschsystem für Ausstellung, Empfang sowie Speicherung elektronischer Rechnungen in Polen
  • alle Rechnungen müssen im vorgeschriebenen XML-Format erstellt werden 
  • elektronische Rechnungsverarbeitung erfolgt nach V- bzw. Clearance-Model

 

Interessiert an den nationalen und internationalen Entwicklung im Bereich E-Invoicing? Mit nur einem Klick finden Sie weitere und aktuelle Informationen. 

*Alle Angaben sind ohne Gewähr

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