KSeF, National e-Invoicing System, is used by taxpayers to issue invoices online in a specially developed format published by the Ministry of Finance. In order to issue an e-invoice correctly and submit it to the KSeF platform, it must be first of all be technically compliant with the schema dedicated to structured invoices, otherwise it will not be passed through the gateway of the Ministry of Finance. Naturally apart from technical aspects, invoice should contain proper data reflecting the facts of performed transactions.
How does it look like now?
Currently, the regime of issuing structured invoices is not an obligation for taxpayers. That means that every taxable person that must issue an invoice can decide whether to issue e-invoices in KSeF or not. However, in case of sending an e-invoice only by KSeF by the supplier, the purchaser should give a permission to the seller. It may also happen that the seller issues e-invoice despite the lack of permission of the purchaser and delivers the invoices to KSeF and in the way agreed with the purchaser.
What lies ahead?
In optional mode, the taxpayer has the possibility of issuing all invoices in KSeF or only part of them. However, the situation will change radically, when the mandatory use of the KSeF comes into force. According to the decision of Commission of the European Union the obligatory KSeF may take effect from January 2024, originally planned for an earlier date, i.e. April 2023. With reference to the document issued, the obligation to issue e-invoices will be incumbent on entities with registered office in Poland.
In the current regulations, the legislator has added provisions in the VAT Act in Articles 106na-106nd to clarify the general rules for issuing, receiving and accessing structured invoices. However, the draft of issued regulations by the Ministry of Finance for obligatory mode clearly says that the obligatory phase will start as of January 1, 2024.
What to keep in mind when using the KSeF?
- Every e-invoice sent by KSeF has the status of original
- An invoice entered into KSeF can be corrected by issuing a correction (also entered by KSeF)
- An invoice sent to KSeF is an invoice entered into legal circulation
- KSeF provides assurance of the authenticity of the origin, integrity of the content and legibility of the electronic invoice. Invoices will be stored at KSeF for 10 years
- The rules governing the issuing of duplicate invoices will not apply to structured invoices, as it will not be possible to lose or destroy an invoice issued via KSeF
- The correction note will not be able to be issued via KSeF, as it is a document that requires the agreement of both parties
- No obligation to keep specific documentation [Article 29a of VAT Act] for correcting invoices while using the KSeF
- Corrective invoices in minus on the input tax side [Article 86 of VAT Act] will be reported in the month in which they are received. The taxpayer will be obliged to settle the correction in the month of receipt.
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