From 1 January 2022, taxpayers can use the structured invoice system within the National eInvoice System (KSeF). According to the Council Implementing Decision (EU) 2022/1003 of 17 June 2022, the above system shall apply from 1 January 2024 until 31 December 2026. Mandatory electronic invoicing applies for all transactions carried but by taxable persons established in the territory of Poland.
According to the Polish legislation the obligation to use KSeF system will enter into force on 1 July 2024. Mentioned obligation will be postponed to 1 January 2025 for small and medium-sized VAT-exempt enterprises
In 2023 e-invoices are implemented in a voluntary formula that gives taxpayers shorter VAT refund period under the following conditions:
- using only structured invoices,
- unsettled input VAT from previous months not exceeding 3.000 PLN,
- been an active VAT payer in the previous 12 months,
- filing returns for each settlement period in the previous 12 months,
- having a settlement account on a whitelist during the previous 12 months.
It is important for companies operating in Poland, to use this year to prepare itself for new solutions and new process of documentation flow. Especially to obtain access to KSeF system.
To get access to the system you can use various tools:
- a qualified electronic signature,
- a trusted signature,
- a qualified stamp,
- a token generated by KSeF,
- ZAW-FA form.
E-invoices can be issued by taxpayer or an authorized person or entity, e.g., an accountancy office or a specific person.
The entrepreneur will issue an invoice in his financial and accounting system and transfer it to the ministerial platform, and his counterparty will be able to download the invoice from this platform.
What is important, there will be need of reporting more information compared to current invoices, but resulting this there will be no obligation of creating SAF-T file, which is precisely JPK_FA.
There will be no need of storage invoices in paper as KSeF is intended to store issued invoices for 10 years.
eInvoices will be transferred to the system in standardized xml format.
We may support you in obtaining access to KSeF system.
Est cost of our assistance is EUR 300 -400 depending on complexity.
