Polish entrepreneurs can currently use electronic - unstructured, traditional - paper, and structured invoices. In a year's time, this situation will change. Paper ones will disappear, and the National e-Invoice System (KSeF) which is currently voluntary in Poland, will become mandatory for all entrepreneurs as of January 1, 2024. How should companies prepare to use structured invoices?

As envisioned by the Ministry of Finance, KSeF is to be a central database of structured invoices, i.e. accounting documents in XML format, with a number that allows them to be identified in the system. A pilot program to implement KSeF was already underway in our country between October and December 2021. In August of the same year, Poland applied to the European Commission for authorization to introduce a mandatory electronic invoicing system. On June 17, 2022. The Council of the European Union issued an executive decision agreeing to make structured invoices mandatory in Poland as of January 1, 2024. 

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KSeF - how to access the system?

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Before using KSeF, it will be necessary to create an account and authenticate the user. Taxpayers registered with the National e-Invoice System will be given an individual number, allowing them to issue, receive and view invoices. The way in which authorizations are assigned will depend on the nature of the entity setting up the account.    

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• Individuals - as a rule, they do not need to report anything to the Tax Office, as authorizations are automatically assigned to them. A trusted signature or qualified electronic signature is sufficient for authorization. If the user does not have them, then he or she can file a notice of granting or revoking authorization to use the National e-Invoice System on the ZAW-FA form.

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• companies (taxpayers who are not individuals) - can be authenticated using a qualified stamp with a TIN number. If it is necessary to designate an individual authorized to use KSeF on behalf of the taxpayer, a notice will need to be filed on the aforementioned ZAW-FA form.

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How to issue a structured invoice?

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After authentication and the creation of a user account, taxpayers can issue and receive structured invoices on their own, as well as authorize associates, accounting offices or others to do so. Their list must be reported to the head of the tax office. 

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Access to the National e-Invoice System will be possible from free software provided by the Ministry of Finance or KSeF-compatible financial and accounting applications, such as Banqup. 

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Is it necessary to get the contractor's approval to issue an invoice? 

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To issue a structured invoice, entrepreneurs do not need the permission of the counterparty. However, approval from the purchaser is required to receive accounting documents via KSeF, and if the counterparty does not give such permission, then it will be necessary to deliver the invoice to him in another way. However, the regulations do not specify precisely how to do this, leaving the parties free to determine the method of transferring documents.     

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The mere downloading of documents from KSeF will be treated as an agreement to use such a form of invoice exchange and will mean that the invoice has been delivered to the contractor.  

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Does it make sense to use KSeF right now?

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There is still a year left to prepare for the new situation. Nevertheless, it is already worth considering its use, since issuing structured invoices within the National e-Invoicing System brings a number of benefits, such as:

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• The ability to adapt now to digitization and automation of invoice workflow,
• Reducing the time for VAT refunds to 40 days (other entrepreneurs can expect a refund within 60 days),
• no obligation to send JPK_FA on request of tax authorities 

• No need to issue duplicate invoices,
• No need to store invoices issued in KSeF,
• Reducing errors in manual data entry.

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KSeF - vademecum of an entrepreneur

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Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system, in which you will find answers to the most frequently asked questions about KSeF. You will learn from it, among other things, what a structured invoice looks like and what benefits it can bring to your company.        

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Download the entrepreneur's vademecum