Poland’s new National System of e-Invoices (KSeF)

Poland has passed legislation formally introducing the new National System of e-Invoices (Krajowy System E-faktur or KSeF). This will allow Polish taxpayers to issue and receive structured e-invoices. During a transitional period starting January 1, 2022, use of KSeF will be voluntary and e-invoicing can be used in parallel with paper invoices and non-structured e-invoices. E-invoicing using KSeF will likely become mandatory from January 1, 2023. 

The Act passed on November 15, 2021 introduces to the Polish legal system provisions regulating the operation of KSeF and enacts various amendments to the VAT Act, including: 

  • introducing a legal definition of the term "structured invoice" 

  • defining the rules and procedures for issuing and storing structured invoices as optional forms of documenting taxable activities 

  • defining the principles of running and operating the KSeF 

  • defining the list of entities that will be able to use the KSeF 

  • defining the rules for correcting structured invoices 

  • defining the rules for determining the tax to be paid/input tax refund or the refund of the net tax difference when using structured invoices 

  • removing the requirement to include an advance net unit price on the invoice 

  • preventing taxpayers issuing invoices earlier than the 60th day before the delivery of goods or the performance of the service. 

Format of the e-invoice under KSeF

The structured invoice under KSeF is an XML format that follows a logical structure (FA_VAT). A draft version of the structure has been released by the Ministry of Finance. 

Using KSeF

Taxpayers will prepare invoices in their own ERP systems and send them via an API to the KSeF. Within KSeF, each invoice will be time stamped and assigned a unique number. Under the voluntary phase, the supplier and the customer will both have to agree on issuing and receiving e-invoices under KSeF. 

Invoice storage under KSeF

Structured e-invoices will be stored within KSeF for ten years. 

Timeframe of implementation

  • From October 1 to December 31, 2021 – a pilot for stakeholders involved in the development of e-invoicing software to test the KSeF system  

  • From January 1, 2022 – use of KSeF will be voluntary and all taxpayers will be able to issue structured invoices. 

  • From January 1, 2023 – anticipated that use of KSeF will become mandatory (subject to obtaining a derogation from the European Commission). 

It is anticipated that e-invoicing will eventually replace the existing SAF-T (JPK) monthly reporting requirement.   

Find out more about Avalara’s e-invoicing solutions.

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