Act on KSeF adopted by the Sejm

From when will the use of the KSeF be mandatory?

If the KSeF Act is signed by the President, the mandatory use of the National e-Invoicing System will come into effect on 1 July 2024, as originally envisaged. However, this date will not apply to taxpayers exempt from VAT at the entity and subject level, , i.e. the SME sector. For these entities, e-invoicing will become mandatory from 1 January 2025.

What is KSeF?

The National e-Invoicing System (KSeF) is a tool for issuing and sharing structured invoices. Each invoice will be marked with a unique identification number, confirming its entry into legal circulation. E-invoices will be stored in the system for a period of 10 years.

The structured invoice will have an xml format compatible with the FA(2) e-Invoice structure, which is published on the ePUAP platform, in the Central Repository of Electronic Document Templates. If an invoice does not comply with the applicable format, it will be rejected by the system.

Invoices received from foreign entities will not be reported in KSeF.

KSeF and outsourcing of accounting

In the National e-Invoicing System, invoices can be issued on behalf of the taxpayer by an entity indicated by the taxpayer, e.g. an accounting office. One can decide whether authorisation will be given to specific employees of the entity or only the entity itself, allowing indirect delegation to its employees.

When to start preparing for KSeF implementation?

Entrepreneurs have less than a year left to implement KSeF. The implementation of the system involves many changes in the organisation and requires thorough preparation.

Failure to comply with the obligations will be threatened by financial sanctions. A penalty will be imposed, for example, in the event of:

• issuing an invoice outside KSeF
• failure to send the invoice on time
• issuing an invoice that does not comply with the applicable format

Penalties will start to be imposed on businesses that fail to comply with their obligations under the KSeF Act from 1 January 2025. Such entities will have six months to correct any failures.

Download the recording of our webinar to learn more about the preparation and KSeF implementation process in an organisation.