Poland - 2018 eInvoicing Country Sheet

Legislation

Currently, there is no legislation on B2G eInvoicing in public procurement in Poland but it is recommended by a political communication.

The law transposing the eInvoicing Directive (2014/55/EU) is currently in preparation and is expected to be introduced during the Q3/Q4 2018. 

eInvoicing platform and eInvoicing management solutions

The Ministry of Entrepreneurship and Technology, in partnership with the Institute of Logistics and Warehousing, started building the national services platform (PeF) in October 2016 supporting electronic invoicing for public procurement. Once it is operational, it is expected to be the main eInvoicing platform used by public entities and economic operators for B2G eInvoicing in public procurement.

The new platform will consist of PEPPOL Access Points implemented by service providers. The two service providers were selected through tender procedure that finished in Q2 2018.

The implementation of PeF services will occur in three stages. The first stage of the project was the selection of the future PEPPOL Access Point service providers. In Q3/Q4 2018, the first PeF functionalities, eInvoicing and eOrdering, will be live. Finally, the project will end in Q2 2019 delivering full PeF functionality (including DesAdv, RecAdv and reporting) to public and private users.

The first stage of PeF implementation has been completed, while the second is in progress. In the near future, accompanying works related to the promotion of the project and conducting trainings will be intensified.

Approach for receiving and processing eInvoices

Details on the future implementation of eInvoicing in public procurement in Poland will be defined in national legislation, which is expected to be introduced during the third/fourth quarter of 2018. The Polish government intends that all public sector eInvoices will be managed at a central point through a single portal or gateway. The single portal or gateway will offer one or more protocols and standards for the transmission, reception and processing of eInvoices. The operation of this single portal or gateway will be carried out by an external solution providers on behalf of the Polish government. As this is not yet in place, eInvoices are still manually processed by public entities.

Status on the implementation of the European Standard on eInvoicing (EN)

The European Standard on eInvoicing in Poland is implemented through the use of PEPPOL BIS Billing 3.0 as the basic specification of eInvoices in public procurement (mandatory on the PeF platform). A guide to implementing this specification in Polish conditions has been developed. Similar implementation guides will be created for the remaining post-award documents (Order, DesAdv, RecAdv).

At present, Poland will not create any national or sectoral CIUS, as the Polish specifications are covered by the PEPPOL BIS Billing 3.0 specification. Therefore, due to the specific requirements of Polish law regarding corrected invoices, its specification will be developed and published in accordance with the PEPPOL BIS Billing 3.0 semantic model and its syntax.

Additional information

Aside from the implementation of the upcoming European standards on eInvoicing based on PEPPOL BIS, the PeF project provides complementary services, such as education and PeF promotion dedicated to public and private stakeholders. It targets the Polish IT sector, especially application and service providers as one of the most important building blocks of the Polish eInvoicing framework.

In addition, the then Polish Ministry of Economic Development joined OpenPEPPOL at the end of 2016, becoming the Polish PEPPOL Authority and the 200^th member of the Association. 

VALIDATED BY THE EMSFEI MEMBER

Last updated:  Dec 20, 2019 17:10