A few days ago, the Minister of Finance, Andrzej Domański, announced that the planned implementation of the National e-Invoicing System (KSeF) on July 1, 2024, has been postponed. This decision is due to the identification of critical errors in the system, which prevent its effective rollout in 2024.
In the near future, a tender for an external audit of the system will be announced, and consultations with businesses are planned. A new implementation date will be announced after the audit is completed.
It is important to note that the government is not abandoning the implementation of KSeF. It considers KSeF a crucial tool for tightening the tax system and facilitating business operations in the future. Therefore, we encourage you to start preparing for KSeF today, rather than leaving it to the last minute.
What is KSeF?
KSeF, or the National e-Invoicing System, is an IT system designed for issuing, storing, and sending structured invoices documenting transactions carried out by entities with a registered office or permanent place of business in Poland.
The KSeF system, managed by the Head of the National Tax Administration, allows:
Sellers : to issue invoices in a structured, uniform format, regardless of the seller's legal form, industry, or business scale. The system also verifies the correctness of data on structured invoices.Buyers : to receive structured invoices.Tax authorities : to have real-time access to all invoices issued in KSeF, allowing them to monitor and analyze transactions carried out by taxpayers.
What is the difference between a structured invoice and an electronic e-invoice?
An electronic invoice refers to any invoice issued and received in any electronic format.
In contrast, a structured invoice is issued using the National e-Invoicing System and includes an identification number assigned to it within the system.
A structured e-invoice in KSeF is created as an electronic file (XML) with a strictly defined structure, according to the template specified by the Minister of Finance. A regular e-invoice, on the other hand, is simply an invoice in electronic form. It is important to remember that the use of electronic invoices requires prior acceptance from the invoice recipient. An entrepreneur issuing an electronic invoice must follow the same rules as when issuing paper invoices. The difference, besides the form itself, lies in how the document is delivered to the recipient.
How are issued invoices delivered in the KSeF system?
To issue e-invoices in the KSeF system, a taxpayer must have individual access to the Taxpayer Application provided by the Ministry of Finance or have software integrated with KSeF. It is essential to ensure that the current software provider can fully integrate the IT environment with the KSeF system. If a company has not previously used software for issuing e-invoices but issued them in paper form or using programs like Excel, it can use the free Taxpayer Application. KSeF is a system where taxpayers can issue and receive structured electronic invoices. However, the Taxpayer Application will likely be used by smaller businesses issuing a small number of invoices.
How to use KSeF and what is the process of granting and managing permissions?
Access to KSeF is closely linked to processing both financial and personal data, so only authorized individuals should have access to it. To effectively secure company information, the process of granting permissions should be well thought out. Proper management of permissions in the available KSeF Taxpayer Application is necessary. KSeF permissions involve granting, modifying, and revoking operational roles that enable working with the system. This way, the application can be operated not only by the entrepreneur but also by other individuals delegated to specific, clearly defined actions within the system.
What are the types of permissions in KSeF?
For individual taxpayers (e.g., sole proprietorship, accountant), permissions are automatically granted directly in the free KSeF software available on the website: https://ksef.mf.gov.pl/web/login.
Taxpayers can manage permissions in KSeF without submitting additional notifications and can issue and access structured invoices. The exception is taxpayers who do not have a NIP or PESEL – in this case, a paper notification ZAW-FA must be submitted to the tax office.
For entrepreneurs operating as civil law partnerships or commercial law companies, it is necessary to notify the head of the tax office by submitting a paper notification ZAW-FA to grant permissions to specific individuals. The ZAW-FA form is only required when granting permissions to the first person, who should have the broadest scope of permissions to manage permissions within the organization. It is also advisable to authorize several individuals in the organization to grant permissions to avoid management issues in the absence of a particular employee.
In addition to direct permissions assigned to specific individuals, indirect permissions can be considered, which are granted to another business entity, such as an accounting office.
Non-individual taxpayers with a qualified electronic seal containing a NIP can avoid submitting a paper notification ZAW-FA and use fully automatically granted primary permissions.
Types of permissions an entrepreneur can grant for operating KSeF include: The broadest permission to grant, change, or revoke permissions to use the KSeF system. Indirect permission to issue sales invoices or access structured invoices (sales and purchase). The narrowest permission – access to e-invoices in KSeF (sales and purchase). Additionally, an entrepreneur can grant permission to issue invoices on behalf of the seller under self-billing (if a prior agreement has been made in this regard). Which invoices will be covered by KSeF? Basic invoices (including those documenting intra-Community supply of goods and exports). Advance invoices. Corrective invoices, collective corrective invoices. Settlement invoices. Which documents will not be visible in the KSeF system? Corrective notes. Invoices issued using cash registers (e.g., simplified up to PLN 450). Proforma invoices. Debit notes. Invoices issued by foreign contractors. Single tickets documenting, for example, highway tolls. Single tickets for passenger transport over any distance: by rail, motor vehicles, ships, inland and coastal water transport, ferries, airplanes, and helicopters.
Is it possible to withdraw an e-invoice from the system?
In the KSeF system, it is not possible to withdraw or cancel an e-invoice, even if the parties agree to do so. An entrepreneur who issues an invoice with an error or by mistake should issue a corrective invoice. The introduction of KSeF may initially lead to an increase in the number of corrective invoices issued, as this will be the only way to correct errors. Corrective notes will be completely eliminated with the introduction of mandatory KSeF.
When is an invoice considered effectively issued by the system?
A structured invoice is considered issued on the date it is sent to the National e-Invoicing System, meaning the moment of issuing the invoice is the moment the session in KSeF begins. There will often be situations where the date of creating the invoice in the sales system differs from the date of issuing the structured invoice in KSeF, which may, in some cases, affect the moment the tax obligation arises.
Special cases will include, for example , invoices related to the provision of construction or construction-assembly services, delivery of electricity, heat, provision of telecommunication services, rental, lease, leasing, or similar services, personal protection services, and security, surveillance, and storage services, continuous legal and office services, distribution of electricity, heat or cooling, and piped gas.
When is an invoice considered delivered?
An invoice is considered received using KSeF on the date the system assigns an identification number to the invoice. This may not necessarily be the date the invoice is sent by the seller to KSeF; it may be, for example, one day later. It should also be remembered that the KSeF system will not notify taxpayers about a new structured invoice issued on their behalf.
Although the KSeF implementation deadline has been postponed, we recommend considering potential tools or methods for issuing structured invoices. Implementing KSeF involves significant changes across the organization, and proper preparation can significantly ease the adaptation process. Each organization should answer several questions when planning KSeF implementation:
What are the terms of our contracts with both recipients and suppliers? Updates to cooperation rules and responsibility for individual processes may be necessary to secure your business. What is the average number of sales invoices issued per month? More or less than 10, 20? Does the organization have an internal trade/operational system in which sales invoices have been issued so far? Does the organization use a foreign system to issue sales invoices? How many people are involved in the invoicing process? In how many locations does this process occur? Will the internal trade/operational system be updated with KSeF integration? Are there transactions where the client issues invoices on behalf of the taxpayer under self-billing? What portion of such invoices is outside the organization's system? What does the purchasing (ordering) and cost document approval process look like? How many people in the organization participate and at what stages? What elements does the organization consider necessary on the invoice (e.g., order numbers, data) to ensure a smooth purchase approval process? Although the system will not allow the import of invoices issued by foreign contractors (entities that do not have a registered office or permanent place of business in Poland), a company issuing a sales invoice to a foreign entity must issue the document in the KSeF system and additionally send it to the contractor.
