Obligation to use KSeF just from 2024

Obligation to use KSeF from 2024

Obligation to use KSeF just from 2024
The use of structured invoices and the National e-Invoicing System (KSeF) will be mandatory from 2024. Entrepreneurs will gain an additional year of time to adapt to new requirements. Free KSeF tools and a production environment are already available.

The European Commission has agreed for the structured invoices to become obligatory in Poland as from January 1, 2024. Initially, the date was to be January 1, 2023, but the Ministry of Finance, at the request of entrepreneurs, asked the European Commission to change the date. The European Commission has accepted the new date and thus the National e-Invoicing System will become an obligatory solution from 2024 onwards.

Learn more: Mandatory structured invoice as from 2023

What is KSeF?

At present, the National e-Invoicing System functions as a voluntary solution. Entrepreneurs have the opportunity to test the system until 2024. Structured invoices are issued in KSeF by means of free tools provided by the Ministry of Finance.

Structured invoices can also be issued via commercial software, but it must be noted that their integration with KSeF may be necessary.

KSeF system is addressed to:

  • entrepreneurs registered as active VAT taxpayers,
  • entrepreneurs who are exempt from VAT,
  • taxpayers identified in Poland for the special EU OSS procedure, with a Polish tax identification NIP number.

The issued structured invoice is in xml format compliant with the logical structure of the e-Invoice FA(1) published in the Central Repository of Electronic Document Templates (CRWDE).

Structured invoice - key benefits

Thanks to KSeF and the automated circulation of invoices, entrepreneurs gain a lot. The benefits include:

  • reduction of costs related to the invoice circulation and archiving (automatically archived in KSeF),
  • considerable simplification of the settlements,
  • reduction of time required to process invoices,
  • reduction of human resources necessary to handle the process,
  • one uniform format of invoices.

KSeF system will also make it possible to issue corrected invoices, but only in a structured form. The system additionally allows for the analysis and control of data correctness and exempts from the obligation to send the logical structure of JPK_FA, to the extent covering structured invoices, at the request of the tax authorities.

KSeF - how to prepare for the changes?

Entrepreneurs have more time to adapt to the new system, test it and download important files. It is worth to start preparing now for the new obligation to enter into force. The Ministry of Finance has provided an information brochure, manuals and instructions. The KSeF test zone and KSeF production environment are also available.

At present, it is up to entrepreneurs to decide whether to issue a traditional paper invoice or a new structured invoice. From 2024, structured invoices will become obligatory. So, it is worth taking advantage of the remaining time and the launch of KSeF. This is because companies with commercial software may have to adapt it to meet the KSeF requirements. Unification of systems will not always be easy, especially for large international capital groups. Adapting systems can be time and resource consuming and therefore should not be left until later.

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Małgorzata Dobrowolska
Małgorzata Dobrowolska
Partner, Director in Accounting Department