What is KSeF - FAQ

What is KSeF - FAQ

• What is KSeF?

  KSeF (Polish abbreviation for Krajowy System e-Faktur) is a national system introduced with the Polish law on the amendment of the Value Added Tax Act and further laws of October 29, 2021 [Ustawa z dnia 29 października 2021 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw]. The system’s aim is to enable issuing and receiving structured invoices.

• Is KSeF already running?

  Yes. The system was introduced as a facultative solution on January 1, 2022.

• When will the usage of KSeF become mandatory?

  At first KSeF was about to be introduced in April 1, 2023, nevertheless Poland requested the postponement of this date. The Council of the European union has granted the request, authorizing Poland to introduce mandatory e-invoicing from 1 July 2024. During a press briefing on January 19th 2024 Poland’s Minister of Finance announced a postponement of the National e-Invoice System (Krajowy System e-Faktur, KSeF) obligation introduction. 

• To whom does KSeF in Poland apply?

  Krajowy System e-Faktur is addressed to all enterprises in Poland, i.e. companies subject to turnover tax, companies exempt from turnover tax, and companies that are subject to the special EU regulation “One-stop shop” (OSS) in Poland and have a Polish tax identification number (NIP).

• How do taxpayers benefit from KSeF?

  The use of KSeF offers numerous advantages to taxpayers. In particular, the settlement of structured correction invoices will be facilitated, the obligation to provide invoices in JPK format (Jednolity Plik Kontrolny [Polish for: standard audit file]) will be omitted, the turnover tax will be refunded sooner, and invoices will be archived in KSeF over a period of ten years.

• How and where can e-invoices be created to transmit them to KSeF?

  Structured e-invoices can be created by customer companies as before by using financial accounting systems or by means of a dedicated website.

• How can invoices be transmitted to foreign partner companies?

  Foreign partner companies are not obliged to use KSeF. Therefore, it is the responsibility of the taxpayer to provide structured invoices to such business partners. However, when Comarch EDI was integrated with KSeF, an option was included enabling users to provide structured e-invoices (after they have been created in KSeF and been assigned an identification number) to foreign business partners specified by the customer.

• Is it possible to process invoice attachments via KSeF, as well?

  No, KSeF does not offer any option to send invoice attachments. Due to the integration of Comarch EDI with KSeF, users have the possibility to send attachments together with the structured invoice previously issued in KSeF to the business partners specified by the customer.

• When is an invoice deemed issued?

  An invoice is classified as issued on the day when it was transmitted to KSeF. The issuer of the e-invoice gets an official acknowledgement of receipt [Polish: Urzędowe Poświadczenie Odbioru; UPO] as confirmation by KSeF.

• When is an invoice deemed received?

  The invoice is classified as received on the day when it was assigned an identification number by KSeF.

• How long do you have to wait for the official acknowledgement of receipt (UPO) from KSeF?

  After the structured invoice has been transmitted by Comarch EDI KSeF to KSeF, it usually takes a few minutes up to several hours until the official acknowledgement of receipt (UPO) is sent by KSeF.

• What is Comarch EDI KSeF?

  Comarch EDI KSeF is a service dedicated to such customers looking for a solution integrated with KSeF.

• Can Comarch EDI only be used to transmit EDI invoices to KSeF?

  Can Comarch EDI only be used to transmit EDI invoices to KSeF?
  No. The Comarch EDI KSeF service is addressed to all companies that are going to use KSeF in the future; therefore, it comprises all invoice formats and not only EDI invoices.

• How does the Comarch EDI KSeF service authorize taxpayers in KSeF?

  To authorize taxpayers in KSeF, the Comarch EDI KSeF service uses an authorization token.

• Is it possible to retrieve the official acknowledgements of receipt (UPO) and status messages for transmitted invoices by means of Comarch EDI KSeF?

  Yes. When using the Comarch EDI KSeF service, any and all acknowledgements generated by KSeF, including the official acknowledgement of receipt (UPO), are transmitted to the taxpayer. Those acknowledgements, including UPO, can also be retrieved via the dedicated applications Comarch EDI Tracking and Comarch EDI Archive.

• Which other services are offered in addition to the transmission of e-invoices to KSeF when using Comarch EDI KSeF?

  Comarch EDI KSeF offers comprehensive support for the implementation and use of KSeF. In addition to the reciprocal transmission of invoices, i.e. providing invoices to KSeF in order to issue them in this system and retrieving structured invoices from KSeF, customers will benefit from further options:

  • Verifying whether structured invoices meet the technical requirements of KSeF
  • Auditing electronic invoices according to customers’ requirements
  • Converting the invoice format into the format supported by KSeF and the format required by the customer
  • Monitoring the electronically exchanged invoices, i.e. continuous access to the invoice statuses and acknowledgements of receipt (UPO)
  • Processing invoice attachments
  • Sending structured invoices to foreign business partners of the customer

• How can customer systems and the Comarch EDI KSeF system be interconnected for invoices to be transmitted to KSeF and retrieved from there?

  You have several possibilities to connect to KSeF through Comarch EDI KSeF – starting with the dedicated website that enables the provision of electronic invoices to KSeF and the retrieval of such invoices from KSeF right through to the integration of internal systems.

• How long does it take to transmit invoices to KSeF using Comarch EDI KSeF?

  How long does it take to transmit invoices to KSeF using Comarch EDI KSeF?
  After structured invoices haven been provided by the customer to Comarch EDI KSeF, they will be sent immediately to KSeF.