KSeF: National System of e-Invoices in Poland

Comarch EDI Ready for Obligatory
e-Invoicing in Poland!

Learn how you can send & receive structured invoices to/from the National System of e-Invoices (KSeF) using our platform

Who is obliged to use e-invoicing

E-Invoicing Mandatory in Poland in 2024!

Soon, Poland will become another European Union country to change the model of electronic invoice processing from the post-audit model to the clearance model. Since January 1, 2022, the KSeF (National System of E-Invoices) has been in operation in Poland, and since then, it has been possible to exchange structured invoices voluntarily. KSeF was introduced to enable data exchange, issuing, receiving, and storing structured invoices in B2B invoicing.

From 2024 the obligation to issue structured invoices using the KSeF will apply to taxpayers performing activities subject to the invoicing requirement in accordance with Polish VAT regulations. As a rule, these will be domestic and foreign deliveries of goods and the provision of services between entrepreneurs (B2B) and for public authorities (B2G). It will also apply to foreign taxpayers performing activities subject to the invoicing requirement according to Polish VAT regulations, who have their registered office or permanent place of business in Poland. As a result of public consultations, invoices issued to natural persons not conducting business activity (B2C) were excluded from e-invoicing.

Who and when will be subject to mandatory e-invoicing in Poland?

As of now, electronic invoice exchange is not yet mandatory for B2G or B2B transaction in Poland. However, public institutions have been obliged to receive e-invoices from their suppliers on demand since 2019. 

With the progress of digitization in mind, The Ministry of Finance wants KSeF to implement a mandatory solution covering almost all transactions. Therefore, from July 1st 2024, KSeF will be mandatory for registered VAT payers who carry out activities that are subject to this tax. Then, from January 1st 2025, the obligation to use the e-invoicing system will apply to taxpayers subjectively and objectively exempt from VAT.

Mandatory e-invoicing in Poland

KSeF Implementation Timeline

In 2019, a special e-invoicing platform was made available for issuing invoices to government organizations: Electronic Invoicing Platform - PEF. In the area of ​​B2B invoicing, the National e-Invoice System (KSeF) was introduced on an optional basis in 2022 enabling the issuance, receipt and storage of structured invoices. It is also used to mark invoices with an identification number, and to check the compliance of invoices with a specific template. Both systems, KSeF and PEF, currently operate independently.

However, the implementation of KSeF on July 1st 2024 will affect the current system of handling electronic invoicing in public procurement using PEF. The legislator provides a solution ensuring interoperability of PEF and KSeF systems. Invoices issued in PEF, after positive validation, should receive a KSeF/UPO number and should be made available to the issuer of such an invoice in PEF.

Prepare your company for the National System of e-Invoices (KSeF)

E-invoicing process description

How to access KSeF?

Based on the act passed by the Sejm of the Republic of Poland, a structured invoice should be issued and received via the KSeF, using interface software. It has an electronic form and is created in accordance with the provided template. The e-invoice must be presented in XML format in accordance with the logical structure of e-Invoices (FA_VAT). It is therefore the third type of invoice next to paper and electronic invoices that are in force in Poland. After e-invoices are delivered to KSeF, they will be provided with a time stamp and a unique identification number (KSeF ID), and the official receipt (UPO) will be returned to the invoice issuer.

Access to the National System of E-invoices may be obtained by a taxpayer, an authorized person, an authorized entity or one of the entities referred to in Art. 106c of the Act, as long as they are authorized to issue (or make available) structured invoices. The legislator is to ensure the possibility of issuing a structured invoice via a dedicated platform for micro-enterprises (directly in the system via a web interface). Another option is to prepare invoices in the taxpayers' ERP systems accordingly to the published template. In the case of issuing invoices using an in-house financial and accounting system, the documents should be delivered to KSeF via a defined link, for example, via Comarch EDI to KSeF API.

Step-by-step process of sending an invoice

  • A structured invoice should be issued and received via the KSeF, using interface software.
  • It should be in electronic format and created in accordance with the provided template.
  • E-invoices must be presented in XML format consistently with the logical structure of e-invoices (FA_VAT).

Step-by-step process of sending an invoice

How Comarch can help

How Comarch Can Help Your Company 

As an operator of electronic document exchange (including e-invoices), Comarch monitors legislative changes in Polish law on an ongoing basis. We are very involved in the KSeF pilot project, and our specialists are present at meetings during which technical details of the system, structural invoice specification and API documentation are discussed.

The API of the National System of E-invoices is to enable integration with Comarch EDI (used by thousands of customers in Poland and abroad). This means that all users of our platform will be able to send and receive e-invoices to/from KSeF. Comarch EDI will also ensure full compliance with the latest regulations and transparency of the circulation of all invoices (and their statuses).

 

Choose One of Comarch EDI operating models

After the official launch of the National e-Invoice System in Poland, as a Comarch EDI user, you will be able to choose one of two models by means of which our solution will be connected to the government platform.

The General Model

Consists in the exchange of e-invoices with basic validation (ensuring that the invoices are fully compliant with the requirements of KSeF).

KSEF - A Scheme of the General Model

Step 1: Sending an invoice to Comarch EDI created in a native format, performing invoice validation (compliance with KSeF XML) in the platform and performing a conversion to the format compliant with the National System of E-invoices.

KSEF - A Scheme of the General Model

Step 2: Performing authentication of the invoice in the National System of E-invoices.

There are two possibilities:

  • authorization with the client's token,
  • Comarch EDI as an authorized entity, and sending the invoice to KSEF in an XML format.

KSEF - A Scheme of the General Model

Step 3: Receiving the statuses and the KSeF ID for a given invoice in Comarch EDI.

Optional step: sending a complete package of data concerning the invoice to Comarch EDI Archive.

The package includes: a version of the document before conversion to KSeF XML, a structured invoice compliant with KSeF, transmission status, confirmation of invoice delivery, information about the unavailability of the KSeF platform and the next invoice retransmission.

KSEF - A Scheme of the General Model

Step 4: Receiving the invoice by the recipient (after prior authentication with a token/Comarch EDI authorization) in their internal system after conversion from the KSeF XML format to the native format for this system.

KSEF - A Scheme of the General Model

Sending an Invoice to KSeF After Validation of the Pre-invoice

The second model includes the so-called business validation required by the contractor.

A Scheme for Sending an Invoice to KSEF after Validation of the Pre-invoice

Step 1: Sending an invoice (created in a native format) to Comarch EDI, performing invoice validation (compliance with KSeF XML) in the platform, performing business validation required by the contractor (optional), and performing a conversion to the format compliant with the National System of E-invoices.

A Scheme for Sending an Invoice to KSEF after Validation of the Pre-invoice

Step 2: Performing authentication of the invoice in the National System of E-invoices.

There are two possibilities:

  • authorization with the client's token,
  • Comarch EDI as an authorized entity, and sending the invoice to KSeF in an XML format.

A Scheme for Sending an Invoice to KSEF after Validation of the Pre-invoice

Step 3: Receiving the statuses and the KSeF ID for a given invoice in Comarch EDI.

Optional step: sending a complete package of data concerning the invoice to Comarch EDI Archive.

The package includes: a version of the document before conversion to KSeF XML, a structured invoice compliant with KSeF, transmission status, confirmation of invoice delivery, information about the unavailability of the KSeF platform and the next invoice retransmission.

A Scheme for Sending an Invoice to KSEF after Validation of the Pre-invoice

Step 4: Receiving the invoice by the recipient (after prior authentication with a token/Comarch EDI authorization) in their internal system after conversion from the KSeF XML format to the native format for this system.

A Scheme for Sending an Invoice to KSEF after Validation of the Pre-invoice

What Will You Gain Thanks to the Integration of Comarch EDI with KSeF?

  • Challenge 1#

    All invoices must be structured and compliant with the KSeF

    Benefit

    Comarch will take care of adjusting the format in which you send your invoices to the requirements imposed by KSeF. You don't have to waste time to manually adjust each invoice.

  • Challange 2#

    My customers and suppliers have different requirements as to the information included on the e-invoices. Aside from verifying whether the documents are compliant with KSeF specification, I also need business validation to meet also my partners’ expectations.

    Benefit

    With Comarch, you can maintain the validation of multi-document processes. Thanks to this, you will be sure that all the required information is included in the invoice, even if the KSeF does not require it.

  • Challange 3#

    I want to have access to all of my documents any time I want to export an invoice that was previously registered in KSeF - together with all its history of statuses. 

    Benefit

    Comarch allows you to store KSeF XML invoices together with the history of KSeF statuses, invoice identification number or UPO (confirmation).

  • Challange 4#

    I want the system to be operated by true specialists with a lot of experience in similar projects.

    Benefit

    Comarch has many years of experience in carrying out electronic documents exchange projects, which often include the management of processes related to sending and receiving documents to/from governmental institutions in many countries.

    Legal regulation changes in Poland

    Characteristics of the e-invoicing in Poland

    • Not mandatory for B2G or B2B transactions yet. However, since 2019, public institutions have been obliged to receive e-invoices from their suppliers if they wish to send them in such form.
    • From July 1st 2024, KSeF will be mandatory for registered VAT payers who carry out activities that are subject to this tax.
    • From January 1st 2025, the obligation to use the e-invoicing system will apply to taxpayers subjectively and objectively exempt from VAT.

    E-invoice format and platform

    • The required invoice format is XML. After e-invoices are delivered to KSeF, they will be provided with a time stamp and a unique identification number (KSeF ID), and the official receipt (UPO) will be returned to the invoice issuer.
    • For the issuance of invoices to public authorities, a special e-invoicing platform was provided: the PEF portal (Platforma Elektronicznego Fakturowania).
    • National e-invoicing system named Krajowy System e-Faktur (KSeF).

    E-invoicing process description

    • A structured invoice should be issued and received via the KSeF, using interface software.
    • It should be in electronic format and created in accordance with the provided template.
    • E-invoices must be presented in XML format consistently with the logical structure of e-invoices (FA_VAT).

    Integrity and authenticity

    To ensure integrity and authenticity of e-invoices, any method is accepted, such as Qualified Electronic Signature. Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity.

    Archiving

    Storage period 5 + 1 years.

    What is KSeF - FAQ

    For more information about what is KSeF, when it will become mandatory and who has to issue structured invoices, check our Questions and Answers.

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