Mandatory KSeF – draft amendment to the e-invoicing act

Mandatory KSeF – draft amendment to the e-invoicing act

Mandatory KSeF – draft amendment to the e-invoicing act
The issue of mandatory e-invoicing has been recurring since this form of invoicing was introduced as a voluntary solution in 2022. The bill has been amended several times. In April 2024, the Minister of Finance published a new version of the KSeF legislation for pre-consultation. What solutions has the legislator proposed?

KSeF - what does the new bill provide for?

The Ministry of Finance, following consultations with, among others, business representatives, has presented a draft solution for mandatory e-invoicing in the National e-Invoicing System (KSeF).

The new e-invoicing draft act at KSeF includes the following solutions:

  • a single deadline for the implementation of the mandatory KSeF for all active and VAT-exempt taxable persons;
  • deferring the introduction of solutions including:
  • the need to indicate the KSeF number in payments for e-invoices, including for those invoices for which payment is made via the split payment mechanism,
  • additional KSeF deferrals for cash register invoices,
  • additional deferrals concerning penalties for non-compliance with KSeF obligations,
  • KSeF in so-called offline mode during the transition period for all taxpayers;
  • possibility to issue consumer invoices in KSeF;
  • regulation of the so-called self-identification of the purchaser for the purpose of issuing an e-invoice by the supplier;
  • changes to income taxes to bring the requirements of the invoice as evidence of a deductible expense into line with KSeF conditions;
  • the introduction of an attachment to the e-invoice in standard transaction types (include an extended range of units of measurement and price of goods or services supplied,
  • possibility of generating and downloading invoice issuer certificates to be used when issuing invoices offline or in the breakdown period (necessary for generating QR codes) before the mandatory e-invoicing start date;
  • possibility to issue invoices in legacy form for so-called "digitally excluded" taxable persons during the transition period.

The Ministry of Finance has unofficially confirmed during the ongoing International Research Conference at Koźmiński University: 'VAT in the digital era' that the logical structure of the e-invoice will not be fundamentally altered. This means that the taxpayers can already implement KSeF-related solutions into their accounting systems.

KSeF - when is the date of the e-invoicing obligation?

The KSeF draft act presented by the MF does not include dates for the introduction of mandatory e-invoicing. It is now clear that KSeF will not come into force in July 2024, as previously planned. However, a new date is expected to be known soon. The Ministry is expected to announce it by the end of April this year at the latest.

It should be recalled that the use of KSeF is currently voluntary, and many companies are testing the new solution in preparation for the new obligation to come into force.

KSeF - how can we help?

Regardless of the date when KSeF becomes a mandatory solution, it is already worth starting to prepare properly for the transition to e-invoicing. In order to avoid mistakes and setbacks, we recommend taking advantage of our support. We will help you at every stage of the implementation of electronic invoicing.

Find out more: KSeF – support for companies in Poland 

KSeF – support for companies in Poland

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Szymon Lipiński
Szymon  Lipiński
Tax Consultant, Crowe Poland
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