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National e-Invoice System to launch in October

The Ministry of Finance has announced plans to launch the National e-Invoice System (Krajowy System e-Faktur—KSeF) in the second half of this year. According to the legislative proposal, the platform aims to replace the issuing of ‘’ordinary’’ invoices with structured invoices. In order to encourage taxpayers to use new method of issuing invoices, the legislator proposes a number of incentives i.a. making it easier for taxpayers to make downward adjustments in invoices. Additionally, the planned solution would eliminate the need to submit SAF-T files for invoices (JPK_FA), as standardized invoices would be accessible to the tax office within the KSeF system.

What is the National e-Invoice System?

KSeF is an IT system for issuance and receipt of structured invoices (e-invoices). In KSeF, e-invoices will be stored, designated with identification numbers assigned by the system, and verified for compliance with the template for this type of invoice. Additionally, the system will be used for analysis and control of data from structured invoices. The new solutions will also serve taxpayers as a source of information on issuance of e-invoices, or rejection and the inability to issue an e-invoice.

Who is affected?

In the first phase, this solution is to be optional. According to the initial assumptions, it would become mandatory from 2023. Thanks to KSeF, taxpayers will be able to issue an invoice in their own accounting systems according to a template provided by the Ministry of Finance. Then the invoice will be transmitted to KSeF, from which the buyer can then download the invoice.

Access to KSeF

The use of e-invoices will require the acceptance of the recipient. Separate consent to the use of KSeF will be required (downloading an invoice from KSeF will be regarded as tacit consent). Before beginning to issue e-invoices in KSeF, the taxpayer will have to notify the tax office of the persons authorized to access the KSeF system (e.g. the taxpayer’s accountants).

Advantages of using KSeF

  • Faster VAT refunds. The taxpayer will have to wait only 40 days for a refund, not the current 60 days.
  • No duty to store and archive structured invoices. The invoices will be stored in KSeF, but in this case, in addition to the taxpayer, the tax authorities will also have access to the invoices.
  • Relieving taxpayers of the duty to submit SAF-T structures for invoices (JPK_FA) at the request of the tax authorities with respect to structured invoices issued by the taxpayer.
  • The regulations governing issuance of duplicates of invoices will not apply to structured invoices, as it will not be possible for an invoice issued via KSeF to be lost or destroyed.

But in KR Group’s opinion, the biggest advantage for many taxpayers may prove to be the elimination for e-invoices issued in KSeF of the additional documentation requirements introduced for correcting invoices by the SLIM VAT package.

The bill can be found at the following link:

Gerard Goliasz
Tax Specialist

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