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Mandatory KSeF from July 1st, 2024

According to the announcement made by the Ministry of Finance, mandatory invoicing under the National e-Invoicing System (KSeF), will be postponed from January 1, 2024 to July 1, 2024.
Gerard Goliasz
Senior TAX Specialist

According to the statutory definition - a structured invoice (hereinafter also: e-invoice),
is an invoice in electronic form, issued via the National e-Invoice System (KSeF), with an assigned number to identify the invoice in the system.

In practice, e-invoices are new types of invoices, which do not have a traditional form
(paper or electronic file, such as PDF). These invoices have the form of a file in XML format, generated in accordance with the logical structure published by the Ministry of Finance - the so-called XSD Scheme. An e-invoice is issued by sending it to the KSeF, which verifies its formal correctness and, after positive validation, assigns it a unique number.

It is the assignment of this number that is tantamount to: the issuance of an invoice entering legal circulation, at which point it also becomes available for download by the recipient.


In practice, e-invoices are produced in the aforementioned electronic form through the taxpayer's financial and accounting software, which should also provide the ability
to send the invoice to KSeF. Sending and downloading of e-invoices is provided by
a publicly available API.

Under the proposed regulations, VAT taxpayers with a registered office or permanent place of business in Poland will be required to issue invoices in structured form.

The Ministry of Finance announced changes to KSeF assumptions in the following regard:

  • No obligation of issuing invoices in KSeF for consumers (B2C)
  • Exclusion of tickets that fulfill the function of an invoice from KSeF (including receipts on toll highways)
  • Issuance of cash register invoices and simplified invoices will be permitted in their current form until December 31, 2024
  • In the event of a failure on the taxpayer’s part, a provision has been made enabling the issuance of invoices outside of KSeF and delivering the invoice to KSeF the day after the offline invoice was issued
  • Making KSeF mandatory for taxpayers exempt from VAT - starting January
    1, 2025
  • A liberalization of sanctions and their application only from January 1, 2025 is also predicted.

These regulations are scheduled to come into force on July 1st, 2024, but it is highly recommended to adjust your organization to these requirements as of today.

KR Group supports its current and future clients in these preparations, offering both substantive and technological support.

Download PDF file here.

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