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KSeF – mandatory use of e-invoices in Poland

KSeF e-invoices symbolic pictureWhat is KSeF?

KSeF, which stands for the National System of e-Invoices, is a Polish system for registering, receiving, and storing invoices in a structured form, created by the Polish Ministry of Finance. From July 2024, its use will be mandatory for all businesses and institutions. This long-announced step will not only streamline the tax system, but also help digitize business transactions.

A structured electronic invoice is a type of electronic invoice, the structure of which needs to comply with certain specifications. It has the form of a structured XML message that allows recipients to process it automatically. In practice, this means that invoices have to be sent via the teleinformation system – the National System of e-Invoices (KSeF) – and labeled with an assigned number that identifies the invoice in this system. Without the identification number, it would merely be a sales document. Approximately 1 million invoices are estimated to be sent to the KSeF daily. Poland will be the fourth country to implement such a solution. Italy, Spain, and Portugal already have such a system up and running.

Key information

The legal basis for introducing the KSeF is the Act of 29 October 2021 amending the Polish Act on Tax on Goods and Services and certain other acts, which sets forth the general framework for the system’s operation. Since the Act became effective, intensive work has been done to implement the system: a pilot project with taxpayers was carried out and a test platform was created. Since January 2022, taxpayers have been able to use it on a voluntary basis. In June 2022, consent by the European Commission was obtained for the mandatory use of the KSeF for sending e-invoices (COUNCIL IMPLEMENTING DECISION (EU) 2022/1003 of 17 June 2022). The Ministry of Finance expects structured invoices (e-invoices) to become mandatory and entirely replace other forms of invoicing by the third quarter of 2024.

Who will use KSeF?

KSeF will be used by all businesses and institutions. To put it more precisely: taxpayers, entities defined by taxpayers (e.g., accounting offices), as well as entities such as authorities or law enforcement units. All domestic invoices (both those related to the supply chain and administrative ones) will be processed by the KSeF. It is noteworthy that the obligation to send invoices to the KSeF does not apply to foreign entities, including those registered in Poland for VAT purposes. These businesses will continue to issue invoices on the same basis (in any electronic or paper form). Additional limitations exist. The KSeF will no longer accept correction notes, RR invoices, or pro forma invoices. It will also not be possible to attach documents to the invoice or generate notifications about the issued invoice.

KSeF Connect – the easiest path to KSeF

The biggest challenge for companies is to first create invoices in their ERP system, convert these to the KSeF format, and subsequently transfer them to the KSeF. The easiest and most secure way of meeting these requirements is the fully automated transmission with KSeF Connect solution offered by EDISON – a member of EDITEL Group. EDISON’s solution provides access to the KseF, meets regulatory requirements, and provides EDI services that support supply chain management processes. KSeF Connect efficiently complies with all legal requirements, speeds up payments thanks to structured digital data, and saves money with automated processes.

KSeF Connect – functionalities:

  • IT and KSeF system integration
  • Access configuration with the use of the KSeF token
  • Communication with KSeF – sending and receiving e-invoices and UPO (Official Receipt Confirmation)
  • Translation of e-invoice formats to and from the KSeF standard
  • Data scope adaptation to the KSeF standard
  • Confirmation handling – provision of a KSeF ID for each e-invoice
  • Integration of KSeF e-invoices with supply chain communication (EDI)
  • Full digitization and automation of commercial and logistic communication and accounting with contractors (EDI)
  • Data validation, including the possibility of business arrangements between parties prior to entering the e-invoice in the KSeF
  • Multi ERP – aggregation of e-invoices from many ERP systems prior to their delivery to the KSeF
  • Multi ERP – delivery of e-invoices downloaded from the KSeF to several ERP systems
  • E-invoices and KSeF ID archiving
  • Configuration of authorizations with the use of e-stamps
  • Notification – notifications to recipients about issued e-invoices and sending e-invoice image in PDF format
  • Integration with the use of AS2, AS4, and xFTP protocols
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