From July 1st, 2024, VAT taxpayers in Poland who conduct transactions with contractors, will be obliged to submit and receive structured invoices via the National System of e-Invoices (KSeF).*
A structured invoice (herein referred to as e-invoice) is an electronic invoice issued through the KSeF system with an assigned identification number. These invoices are saved in an XML format generated in accordance with a logical structure, or a so-called XSD schema. An e-invoice is issued by sending it to the system which verifies its correctness and - after positive verification - assigns it a unique number.
*Status as of March 2023. We still await the final draft of regulations.
As announced, all VAT taxpayers with their headquarters or fixed establishments (FEs) for carrying out economic activity in Poland, will be obliged to issue invoices in a structured form.
The process of implementing KSeF is multifaceted. KR Group is distinguished by an individual approach towards each Client, a holistic analysis of your business situation, and a strict focus on understanding the exact needs of your company.
Yes, invoices for foreign contractors will also have to be issued through this system. Sending the document directly to the recipient will be the responsibility of the Polish business.
No – invoices issued outside of the National System of e-Invoices will not be considered as invoices.
The Ministry of Finance initially planned to introduce such an obligation for B2C transactions, but this is currently revoked. There will be no requirement of Issuing invoices in KSeF for consumers.
In the case of a malfunction on the taxpayer’s side, there is the possibility of issuing the invoice in the offline mode outside of KSeF and delivering the invoice to KSeF on the following day.
Currently, no. The Ministry of Finance announced that taxpayers exempt from VAT will be obliged to use the system from January 1st, 2025.