New National System of e-Invoices (KSeF)

What does e-invoicing look like on the KSeF platform?

Under the KSeF system, the entrepreneurs may document sales in the form of a structured electronic file (e-invoices), as well as receive e-invoices from contractors.

The structured invoice has the .xml format compliant with the logical structure of the e-invoice FA(1) published by the Ministry of Finance in the Central Repository of Specimen Electronic Documents (CRWDE) on the ePUAP platform. Detailed information on filling in the FA structure (1) can be found in the information brochure published by the Ministry of Finance:

Information brochure

As a rule, the sales invoices should be 'pre-prepared' in the taxpayer's financial and accounting / billing program, and then sent to the KSeF system via API. KSeF will verify invoices and assign them an individual identification number. Pursuant to the amended regulations, the date of issuing an e-invoice is the date of its submission to the KSeF, and the date of its delivery to the contractor is the date of assigning an individual identification number to the e-invoice in the KSeF.

Voluntary at first, obligatory in the future

From 1 January 2022, the entrepreneurs may use the KSeF voluntarily, i.e. now structured invoices function as one of the acceptable forms of documenting sales, in parallel with invoicing using paper and electronic form. At the same time, in order to be able at present to send structured invoices to the recipient via the KSeF, the seller should obtain the buyer's consent to receive e-invoices in the KSeF system (however, please note that if the buyer does not agree to receive e-invoices in the KSeF, it is still possible to issue structured invoices and use certain preferential solutions provided for taxpayers issuing e-invoices, but then such invoices should be sent to the recipient in the form agreed with the recipient).

According to the announcement of the Ministry of Finance, invoicing via the KSeF is to become obligatory for VAT payers without the need to obtain the buyer's consent in the second quarter of 2023. However, in order to introduce obligatory structured invoices, Poland needs the consent of the European Commission, so it is possible that the date announced by the Ministry of Finance may still change.

What are the benefits of the voluntary use of structured invoices in 2022?

Voluntary issuing of e-invoices on the KSeF platform brings a number of benefits:

• Shortening the deadline for VAT refund from 60 to 40 days - taxpayers who choose to issue invoices in a structured form will receive a refund of the excess input VAT faster. Nevertheless, in order to take advantage of such accelerated VAT refund, the taxpayer will have to meet the conditions provided for in the VAT Act, including issuing invoices in a given settlement period exclusively using the KSeF and be registered as an active VAT taxpayer for the period of 12 months preceding the settlement period of the accelerated return. The accelerated mode of refund will also be limited in amount - the amount of input VAT or excess input VAT over output VAT not settled in previous tax periods may not exceed PLN 3,000.
• Facilitations in the settlement of in minuscorrective invoices – in case of issuing structured invoices, the provisions related the so-called "arrangements" will not be applied (i.e. Art. 29a (13) and Art. 86 (19a) of the VAT Act). The correction will be made by the seller during the period of issuing in minus corrective invoice in the KSeF platform, and by the buyer (provided that the buyer agrees to receive e-invoices via the KSeF) in the period of receiving the in minus correcting invoice in the KSeF platform.
• Exemption from the obligation to send SAF-T_invoice report (pl. JPK_FA) at the request of tax authorities – if the invoice is issued in a structured form, the taxpayer will not be required to send JPK_FA for such an invoice (e-invoice will be available to tax authorities in the KSeF database).
• No need to archive e-invoices – a taxpayer using e-invoices will not be required to store received and issued e-invoices, as these documents will be automatically archived under the KSeF system for a period of 10 years.
• No obligation to issue duplicate e-invoices – the provisions on duplicates do not apply to e‑invoices. After issuing, the e-invoice will be available on the KSeF platform, so from a practical point of view it will not be possible to lose or destroy it.

KSeF solutions may be tested now

The Ministry of Finance has made available a test environment, thanks to which it is possible to "test" issue invoices in a structured form. More information in this respect is available on the Ministry of Finance website:

KSeF test environment

How to prepare for e-invoicing via the KSeF?

• Verification of the process of issuing invoices – issuing e-invoices on the KSeF platform means that the tax authorities will have information about transactions in "real time". Moreover, an e-invoice that does not contain the data required by the new regulations will not be issued on the KSeF platform, as it will not be accepted by the system. Therefore, before switching to issuing invoices in a structured form, it is recommended verifying whether the current invoicing system used in your company is correct as regards VAT regulations.
• Determining the scope of data necessary to issue an e-invoice – the e-invoice schema published by the Ministry of Finance contains over 400 fields. Therefore, in order to prepare well for issuing e-invoices on the KSeF platform, it is crucial to define the fields of the structured invoice template in advance, which must be filled in for your type of transactions / business activity. It is also advisable to properly adjust the existing billing system so that it is possible to collect the data needed for e-invoicing in the logical structure provided by the Ministry of Finance on an on‑going basis.
• Adjustment of contracts with contractors to the new regulations – the new way of issuing invoices may require revision of contracts with contractors and changes to the provisions on invoicing.
• Integration of billing system / document management system / accounting system with the KSeF platform – in order to be able to effectively implement new obligations in respect of:
  • issuing sales invoices
  • receiving purchase invoices

it is advisable to integrate the used systems with the KSeF platform, in a way that will enable the optimization of sending sales invoices and will ensure the possibility of downloading purchase invoices from the KSeF platform.

Taking into account the issuing of invoices in a structured form is planned to be obligatory in the second quarter 2023, we encourage you to plan in advance the implementation of the new invoicing mode. Switching to issuing invoices via the KSeF platform requires comprehensive preparation in terms of content and technology, and therefore may be a multi-stage and time-consuming process.

Should you have any questions regarding structured invoices or would be interested in our substantive support in implementing the e-invoicing process, please contact the Mazars Tax Advisory Department.