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
Comarch EDI Ready for Obligatory
Learn how you can send & receive structured invoices to/from the National System of e-Invoices (KSeF) using our platform
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.
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.
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.
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.
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).
Consists in the exchange of e-invoices with basic validation (ensuring that the invoices are fully compliant with the requirements of KSeF).
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.
Step 2: Performing authentication of the invoice in the National System of E-invoices.
There are two possibilities:
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.
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.
The second model includes the so-called business validation required by the contractor.
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.
Step 2: Performing authentication of the invoice in the National System of E-invoices.
There are two possibilities:
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.
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.
All invoices must be structured and compliant with the KSeF
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.
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.
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.
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.
Comarch allows you to store KSeF XML invoices together with the history of KSeF statuses, invoice identification number or UPO (confirmation).
I want the system to be operated by true specialists with a lot of experience in similar projects.
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.
