New B2B KSeF standard, FA (2) logical structure, ahead of July 2024 mandated e-invoicing
Poland has published the latest version – FA(2) – of schematics, sample files, brochures, manuals, manuals and additional materials for its KSeF e-invoicing regime. This updates FA(1) of 1 December 2022.
A test environment of this latest structure should be launched in July 2023. These new rules come into effect from 1 September 2023 when a production environment for FA(2) logical structure will be available.
Currently, B2B e-invoicing is on a voluntary basis, but will become mandatory from 1 July 2024 for B2B transactions.
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)
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 invoicing platform available for testing
The Polish e-invoicing platform, KSeF, was released in June 2022. Businesses are able to test, create, issue, receive and review electronic invoices. This is ahead of the July 2024 mandating the use of e-invoicing for B2B transactions based on the EU’s approval of Poland deviating from the EU VAT Directive on mandating electronic invoicing. The EU has given Poland provisional permission to impose mandatory B2B e-invoicing between 1 July 2024 and 31 December 2026. This has since been confirmed by the Ministry of Finance.
Initially, the launch date for mandatory B2B invoicing was from April 2023.
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.
For invoice VAT calculations, you can check the right VAT calculations on individual or batch transactions with our Advisor and Auditor tool.
Europe e-invoicing and live reporting