July 2024 National e-Invoice System (KSeF) B2B e-invoicing mandate – new public consultation
A new KSeF e-invoicing consultation has been opened this week on two draft pieces of legislation:
- Updated technical regulations covering: QR Codes; new types of authorisations and authentication methods, also in relation to VAT RR and VAT RR CORRECTION invoices; methods of marking with QR codes invoices issued in KSeF and entered into KSeF (in the event of failure or unavailability), made available to the buyer in a way other than in KSeF or used outside KSeF.
- Changes to invoice issuance regulations: new rules for VAT exempt invoices which come within KSeF in 2025; invoices for continuous services (e.g. supply of utilities), the documentation of these transactions.
1 Sept 2023: New FA(2) API live
The new, FA(2) structure production environment is now live, replacing the existing FA(1) logic structure on 1 September 2023.
The new publications cover:
- logical structure of e-Invoice FA(2)
- logical structure of the FA e-Invoice(1)
- Sample files for the logical structure of e-Invoice FA(1)
- Changes to the draft FA(2) compared to the FA(2) submitted for consultation on 1 December 2022
- Changes to FA(2) submitted for consultation on 1 December 2022 compared to FA(1)
Learn about our VAT e-invoicing offering, which not only creates and submits e-invoices to global tax authorities, but is unique in providing full audit against local tax legislation. And since it is build on the same application as our VAT Filer, all of your sales or purchase e-invoices are fully reconciled to your VAT returns.
28 Aug Frequently Asked Questions issued
Poland’s Ministry of Finance has addressed a range of Frequently Asked Questions (FAQ’s) for the up-coming 1 July 2024 B2B mandate on VAT e-invoices. The questions include:
- Will it be possible to mass download invoices in the form of XML and PDF files via the API? Yes, but only in XML.
- Will it be possible to perform administrative operations, e.g. appointing invoicing persons and generating authorization tokens via the application provided by the Ministry of Finance? Yes.
- Are tokens permanent or do they expire? The generated token remains valid until it is revoked by the user or until the user’s rights are revoked.
- Has KSeF undergone or will undergo a security audit conducted by an independent external company? Yes.
- Does KSeF enable checking that the invoice has been downloaded by the buyer? No.
- Is it possible to generate a seal in the test environment? Yes.
- Is there any redundancy for the application in the event of a failure? What is the expected availability of the application? Yes.
- Are the servers of the Ministry of Finance ready to accept large amounts of invoices and archive them? Yes.
- Will KSeF indicate broker platforms and when? This isn’t required by KSef.
11 August 2023 – e-invoicing law gazetted; Ministry of Finance issues KSeF regulations
The legislation implementing mandatory e-invoicing from 1 July 2024 was published in the Polish Journal of Laws on 11 August 2023. Key elements of the law include:
- KSeF only applies to domestic B2B invoices
- It will only apply to taxpayers (with a Polish VAT number) established in Poland
- Invoices may be issued separately, but must be submitted to KSeF the following day
- Cash register or simplified invoices may be issued in current form until 1 January 2025
- The penalty regime will not be imposed until January 2025
- OSS and IOSS invoices are excluded
- Transactions exempt from VAT (e.g. financial services) are out-of-scope until January 2025
Minister of Finance also issued amending regulations on the use of the National e-Invoice System due to become mandatory on 1 July 2024. There will be a public consultation on these regulations.
The latest amendments, which the Ministry is aiming to implement this October for the existing, voluntary regime, mainly concern the procedures for group companies, including branches and internal units. It is hoped these changes will encourage early, voluntary adoption.
Free KSeF App to be available early 2024
The Polish Ministry of Finance is to offer a new free mobile application for taxpayers to report e-invoices – which will be mandated for all from 1 July 2024. The App will enable the real-time creation, submission of sales e-invoices. It will also allow for the receipt and review of purchase e-invoices.
March 2023: New draft law KSeF
The latest draft law for the introduction of mandatory e-invoicing in Poland has been published on 17 March 2023. This confirmed the delayed launch in July 2024 and exclusion of B2C B2C transactions. This draft added some additional points, including:
- issuing invoices in the case of a failure of the KSeF platform, and deadlines;
- penalties for not issuing an e-invoice will be 100% of the invoice value (and not just the VAT amount);
- the idea of adjustments notes for purchasers has been dropped;
- clarification that whilst non-residents with Fixed Establishment are in scope, only when transactions are related to the FE status; and
- how to record FX rates where they are to be set on the date of invoice settlement.
Since the first publication of the law, the EU’s VAT in the Digital Age proposed reforms have been published. This will require member states to adopt structured e-invoicing for cross-border e-invoices from 2028. This isn’t provided for in KSeF.
Feb 2023 – Ministry of Finance delays entry into force of mandatory B2B e-invoicing for six months until 1 July 2024
The Ministry of Finance plans to extend the date of entry into force of the National e-Invoice System. The obligation to issue electronic invoices will come into effect on July 1, 2024, and for taxpayers exempt from VAT – on January 1, 2025. B2C transactions remain exempt. There will also be a penalty moratorium between July and December 2024. The National E-invoicing System (NeIS) will not apply to tickets treated as invoices (including toll tickets). In addition, cash register invoices and simplified invoices can be issued in their current form until 31 December 2024.
The Ministry of Finance also announced SLIM VAT 4, the latest round of compliance reforms for 2024.
This latest delay follows requests from taxpayers and e-invoice service providers for more time to prepare.
The plan until this change was for 1 January 2024. The original aim had been January 2023.
VATCalc can produce valid KSeF e-invoices via it’s VAT Filer app. Contact us to see full demo.
KSeF National e-invoicing System voluntary launched 2022; mandatory from 1 July 2024 following EU approval
Poland’s Ministry of Finance has introduced voluntary B2B electronic invoices on 1 January 2022 after a delay from 1 October 2021. This is supported with a centralised clearing invoice database – Continuous Transaction Controls (CTC). Businesses using the system will benefit from tax incentives such as fast credit payments. The aim will be to move to mandatory e-invoices by July 2024 for all taxpayers. Voluntary or mandated (1 April 2023) taxpayers can use the KSeF system to create and enter structured XML invoices via specialist software application or free tools from the tax authorities.
The European Commission granted Polish e-invoicing derogation from the VAT Directive in March 2022. This changed the earliest possible start date to 1 April 2023, since reset be the draft decision to July 2024.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
Read more in our Polish VAT guide.
For 2022, to encourage the voluntary adoption of KSeF, taxpayers will:
- receive accelerated on VAT refunds or credit of 40 days instead of 60 if not above PLN 3,000. Any taxpayer applying must be VAT registered for at least the previous year.
- not have to request proof on credit notes from their customers.
- not have to follow the existing invoice archiving rules of Poland
Krajowy System e-Fakturr (KSeF) structured e-invoices
The new invoices, faktura ustrukturyzowana, will initially be optional with paper or other e-invoice formats. They will be reported to a new national e-invoice system, Krajowy System e-Fakturr (KSeF) by either adapted accounting software or through a government reporting portal. This would be via and an Application Programming Interface (API). Alternatively, they may outsource the process to outside certified agents.
The invoice details must follow the existing Polish rules, but includes additional data, including:
- Terms of payment
- Any settlement details
- Payment of any related customs
The e-invoice will then be given a unique ID number following basic validation checks. The e-invoice will only become valid VAT invoices when the customer has accepted them. If a customer refuses the invoice alternative delivery will have to negotiated. There are a number of different ways to obtain the electronic certification.
The Polish version of the OECD’s Standard Audit File for Tax (SAF-T) was introduced in 2016. Poland SAF-T replaced VAT return from 1 October 2020.
EU harmonised live transaction VAT reporting proposals
EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Action Plan proposals for a fairer and more efficient EU tax regime.
Europe e-invoicing and live reporting