The Ministry of Finance has set out four lines of action and development for the period 2021-2024. One of them is the customer orientation
Within it, relevant objectives have been specified, such as:
- A simple and friendly taxation system
- Automation and digitalization of services
- Raising the awareness and knowledge of citizens and businesses in the field of finance and taxation
To achieve the goal of a simple and friendly tax system, measures such as the following will be introduced:
- The de-bureaucratization of taxation system
- The unification of interpretation of tax legislation
- Supporting taxpayer in the performance of tax obligations
- Introduction of a national e-invoicing system (reducing the burden on taxpayers)
For introduction of KSeF (National e-Invoicing System), adequate preparation of taxpayers is necessary. In order to do so, it is essential to know what the KSeF is and on what basis it will operate
What the KSeF is?
KSeF is nothing more than type of e-invoice issued via the National e-Invoices System. Currently, each entrepreneur on their own is obliged to issue invoices and the regulations do not regulate the format of the documents issued. Part of smaller entrepreneurs still issue hand-written invoices. The new structured invoice will be in xml format, according to the structure published on the government website. In the initial period, this will be one of the acceptable forms alongside the already mentioned paper invoices, or electronic invoices.
How KSeF will be functioning?
Issuing of invoice in KSeF will be allowed in two ways. The Ministry of Finance will be sharing a free tool for smaller companies or it will be possible to issue them through commercial programs.
Currently, from 1st January 2022 it is allowed to issue invoices through the KSeF. However, it will be obligatory to use an invoicing tool as of January 2024.
It is noteworthy that for using the KSeF will be obligated not only active VAT payers, but also the entities registered as exempt and the taxpayers, taxpayers registered with the OSS having Polish VAT identification number.
