The Polish Ministry of Finance has been working on a government system for electronic invoicing from 2021. Now that the deadline for the implementation of mandatory e-invoicing is approaching, questions about KSeF and its use are multiplying. Comarch experts answer them here – read on to grasp the latest regulations and changes.
Poland’s road to mandatory e-invoicing
The Polish government began to prepare for the introduction of mandatory e-invoicing in 2021, when the first bill on the exchange of electronic invoices was published. The same year, on October 29, the Sejm passed the Act Amending the Act on Tax on Goods and Services and certain other acts (Journal of Laws of 2021, item 2076). According to Council Implementing Decision (EU) 2022/1003 of 17 June 2022, the Republic of Poland was authorized to apply a special measure derogating from Art. 218 and 232 of Directive 2006/112/EC on the common system of value added tax (Official Journal EU L 168, 27.6.2022, pp. 81-83).
From 2022, Polish taxpayers have been able voluntarily to use the KSeF platform (National System of e-Invoices) to issue, receive, and store structured e-invoices. In 2024, however, this system is planned to become mandatory for taxpayers performing activities subjected to the invoicing requirement by Polish VAT regulations. Furthermore, as a result of public consultations, the Ministry of Finance decided to exclude consumer transactions (B2C) e-invoice documenting obligation as well as to postpone by six months (until 01/01/2025) the obligation to issue invoices in KSeF by taxpayers exempt from VAT.
KSeF – integration, usage, and pitfalls
E-invoice exchange in Poland is carried out via KSeF, the National System of e-Invoices (Krajowy System e-Faktur), where entrepreneurs can issue and download the received structured invoices in XML format. KSeF can be accessed directly by interface software provided by the Polish Ministry of Finance or with the help of an EDI solution provider.
The process of issuing and receiving e-invoices is pretty straightforward; there are, however, some pitfalls to watch out for. For example, every document that goes through the platform gets a KSeF ID – the number identifying that invoice, and only then is it legally considered a proper e-invoice. Moreover, while there is no legal obligation to store the KSeF ID it may find be necessary to do so for other processes, such as re-sending corrected invoices.
However, the use of the KSeF platform raises some concerns among taxpayers. So, although the Polish platform provides storage of invoices for a period of 10 years, many entrepreneurs want to have their own archive for additional security. Penalties that will be imposed on taxpayers after a six-month grace period are also being discussed. Another concern is related to possible failures of the KSeF system, which, when they occur, will force taxpayers to issue invoices outside the platform and then apply the QR code after the platform resumes operation. Issuers will have an additional seven days to issue the invoice if the failure was on the platform's part, and only one day if the system failed on their side.
Is the July 2024 KSeF deadline confirmed?
On August 7th, 2023, President of Poland Andrzej Duda signed the Act on the KSeF, confirming that as of July 1st, 2024, entrepreneurs will be required to issue invoices in electronic form via the National e-Invoice System (KSeF). Taxpayers exempt from VAT will be subject to this obligation six months later, on January 1, 2025, while transactions with consumers (B2C) are to remain exempt from KSeF for the foreseeable future.
How can Comarch help?
As an experienced EDI provider, Comarch has been involved in the KSeF setup from the very beginning. To help our clients with a smooth transition to e-invoices, we’ve decided to integrate Comarch EDI with the KSeF platform. This way, you can send and receive e-invoices to/from KSeF through our EDI solution connected to the government system and stay fully compliant with the newest regulations.
There’s more you should know about e-invoicing in Poland – visit our dedicated website and stay up to date with the new and upcoming regulations.