A New Approach to Tackling Payment Delays

In the business world, payment delays pose a significant challenge, especially for small and medium-sized enterprises. One of the deregulatory proposals, presented under the “sprawdzaMY” initiative led by Rafał Brzoska, involves utilising existing state registers and tax systems to streamline the invoice settlement process. Michał Sosnowski, Business Development Director at Exorigo-Upos, discusses this solution’s opportunities and challenges.

Key Assumptions of the Proposal

The idea is that invoices will be marked as accepted by the buyer in the KSeF system, enabling more effective enforcement. Companies report purchase invoices monthly or quarterly in the JPK_VAT file, and from February 1, 2026, a unique KSeF number will identify them. Tax authorities can automatically mark invoices as settled by the buyer based on their inclusion in the JPK_VAT.

This would confirm for the seller that the buyer has deducted VAT from the invoice, which could serve as a formal acknowledgment of receipt. Consequently, failure to pay within the agreed timeframe could result in the case being directly referred to a bailiff, eliminating the need for lengthy court proceedings.

Opportunities and Challenges

The proposal has garnered significant interest as it could effectively reduce the problem of payment delays without generating additional costs for businesses or the state budget. However, as Michał Sosnowski points out, finding the right balance between simplifying procedures and protecting debtor rights will be crucial.

“In theory, the buyer controls the process, as they can choose not to include the delivery of goods or services in the JPK_VAT if they dispute it. However, non-payment can result from various reasons, and overly restricting the right to defense could lead to abuses.” – adds Michał Sosnowski.

Additional Aspects

An interesting complement to the proposal would be the introduction of a requirement to include the KSeF invoice number in the transfer title. This could significantly improve VAT settlement control, which would be beneficial from the perspective of tax administration.

The initiative has great potential, but its implementation requires fine-tuning to ensure fair conditions for both parties. It is worth following this project’s further development, as it could significantly change the market and the way invoices are settled in Poland.

For any questions, our KSeF expert Michał Sosnowski (Michal.Sosnowski at exorigo-upos.pl) is at your disposal.