The Ministry of Finance is planning that from next year, a structured invoice issued in the KSeF system will be the mandatory form of settlement for all entities issuing invoices. The European Commission has agreed to this solution, but the approval of the EU Council will still be necessary.
Starting from 2023, the structured invoice is to be mandatory for all taxpayers who:
The structured invoice is the core element of the KSeF central system, the National e-Invoicing System. The structured invoice is a type of electronic invoice, with the difference that the structured invoice is issued via KSeF and marked with a unique identifying number assigned in the system.
Moreover, the structured invoice has an xml format compliant with the logical structure of the e-Invoice FA(1) published in the Central Repository of Electronic Document Forms (CRWDE) on the ePUAP platform.
The rules for issuing and the use of structured invoices are regulated by the provisions valid as from 1 January 2022 introduced by the Act of 29 October 2021 amending the Goods and Services Tax Act and certain other acts.
The KSeF system facilitates:
There are many advantages of using structured invoices, the most important are:
A trial version of the system is now available and the use of KSeF is currently free and voluntary.
Outsourcing of accounting