KSeF: the National System of e-Invoices in Poland
October 27, 2022
KSeF is the National System of e-Invoices – a new tool of the Ministry of Finance created for issuing and receiving invoices, introduced in Poland by the Act of October 29, 2021 amending the Act on tax on goods, and services, and certain other acts. It will not be possible to upload invoices in form of scans or PDF on the platform. Invoices under the KSeF will be based on the logical structures provided by the Ministry of Finance. The platform is aims to control the flow of sales invoices among taxpayers.
Since when is the KSEF effective?
In 2022, the use of the KSeF is voluntary. The decision of the European Commission indicates that the use of the National System of e-Invoices will be obligatory in Poland from 01/01/2024.
Structured invoices in the KSeF
The structured invoice takes the xml format compliant with the logical structure of the e-Invoice FA (1) published in the Central Repository of Specimen Electronic Documents (CRWDE) on the ePUAP platform, specimen number 2011/11/29/11089.
Structured invoices can be issued:
- using free tools that will be made available by the Ministry of Finance,
- using commercial programs.
Who will the KSeF apply to?
The National System of e-Invoices will include all entrepreneurs in our country, i.e. entities that are active VAT payers, VAT-exempt, identified in Poland for the special EU OSS procedure, who have a Polish tax identification number (NIP).
The advantages of using the National e-Invoice System by the taxpayer:
- facilitating the settlement of structured corrective invoices,
- exemption from the obligation to provide invoices in the JPK format,
- VAT refund at an earlier date,
- aarchiving of invoices in the KSeF for 10 years.
The invoice is considered issued on the day it is sent to the National System of e-Invoices. This is evidenced by the Official Receipt Confirmation (UPO) generated by the KSeF. However, it is considered as received after it has been assigned an identifying number.
Unfortunately, in the form in which it has been implemented, it is not possible to attach attachments to invoices issued and sent in this way. However, you can add information (such as a description) in additional items or include an appropriate link to the attachments or provide such documents to contractors outside the KSeF system.
Useful links about the KSeF (Polish only):
Legal basis
• Act of October 29, 2021 amending the act on tax on goods and services and certain other acts (Journal of Laws of 2021, item 2076)
• Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorizing the Republic of Poland to apply a special measure derogating from Art. 218 and 232 of Directive 2006/112 / EC on the common system of value added tax (Journal of Laws UE L 168, 27.6.2022, pp. 81-83)
Tags ksef, the National System of e-Invoices in Poland, who will the KSeF apply to
