On February 5th the Ministry of Finance published a draft of the VAT Act amendment regarding the implementation of the National e-Invoice System called KSeF (Krajowy System e-Faktur). The new system will cover B2B transactions as of October 2021, at first on a voluntary basis. According to unofficial statements, the use of the new system is supposed to become mandatory as of 2023. The Polish e-invoicing system is going to be similar to the Italian clearance model (SDI), the Ministry says.
The proposed law introduces a new type of structured electronic invoices, which must be issued via KSeF.
Before starting to use an e-invoicing system, taxpayers will be obliged to notify the appropriate tax office and authenticate their own credentials with a qualified electronic signature or trusted profile (profil zaufany). Obtaining customer consent will also be required.
An application programming interface will make it possible to send e-invoices to KSeF, although micro-businesses will be able to issue e-invoices via a dedicated government web application called e-Mikrofirma.
After delivery to KSeF, e-invoices will be timestamped and assigned a unique identification number.
Among the benefits of the new system, the Ministry of Finance indicates unified e-invoices form and process standardization, secure storage of e-invoices in a central system for at least 10 years, exemption from sending Standard Audit Files JPK_FA and, after meeting certain criteria, a faster VAT return (40 instead of 60 days).