e-Invoice mandatory from 2023

Bartosz Taberski, SAP SRM, SAP Finance Consultant

9th February 2021
Legal news
2 min

Update 26 April 2024.

The Ministry of Finance has announced new dates for the introduction of the National e-Invoicing System. According to the latest findings, the system will enter in two stages:

1 February 2026 for entrepreneurs whose sales value exceeds PLN 200 million,
1 April 2026 for all other entrepreneurs.

There are several important reasons why it is advisable to prepare for implementation in advance:

Ensuring stability: By starting the implementation project earlier, the company gains additional time for testing and adapting the system, thus minimizing the risk of errors and problems that can occur in a hurry.
Time for employee training and adaptation: Earlier implementation allows more time for employee training and adaptation to the new system. This, in turn, can increase the efficiency of system use and reduce the risk of errors.
Opportunity for testing and optimisation: Starting the process earlier allows for in-depth system testing and optimization. This provides the opportunity to detect and resolve potential problems before the official implementation date.
Ensuring business continuity: Implementing KSeF earlier enables a smooth transition to the new system without disrupting the continuity of business operations, which is key to maintaining company stability.
Avoiding IT overload: Starting the project earlier avoids overloading the IT department at the last minute.

On Friday, February 5, the Ministry of Finance published information on the mandatory use of e-Invoices (structured invoices) from 2023. Initially, however, i.e., from October 1, 2021 (the assumption of legislators on the entry into force of new regulations), the use of structured invoices will require the approval of the recipient of such invoice. The electronic document’s logical structures, together with the bill on the National e-Invoice System (KSeF), have just entered into public consultation, which will last until February 23 this year.

Benefits for taxpayers

The Ministry lists the following benefits of introducing the National e-Invoice System (KSeF):

✓ the invoice will remain in the Ministry of Finance database and will never be destroyed or lost, and there will be no need to issue duplicates;

✓ due to the Ministry’s database, we will always be sure that an invoice has been delivered to the contractor;

✓ e-Invoices will be issued according to a unified template, which will simplify their preparation;

✓ it will become much easier to make mutual settlements and post invoices in the financial and accounting systems.

Sending and receiving electronic invoices

The explanatory memorandum to the Act states that e-Invoices will be prepared directly in the taxpayer’s financial and accounting software and sent in XML format to an ICT system, i.e. the National e-Invoice System, via API (a set of rules strictly describing how programs or subprograms communicate with each other). When an invoice is sent, KSeF will assign a number identifying the document in the system with a date and time reference. This number is intended to be purely systemic and should not be equated with an invoice number as defined in the VAT Act. However, the assignment of such a number will imply recognition that the document has been issued and received by the recipient. Recipients will be able to download the e-Invoice through the API or the electronic platform prepared for this purpose (qualified or trusted signature will be required).

Through an individual account in the e-Invoice system, each taxpayer will be able to issue an invoice using a special template placed on the electronic platform of public administration services (ePUAP). This gives the possibility to use e-Invoices to micro-entrepreneurs who don’t have complex financial and accounting systems. Receipt of documents will also be possible by generating a PDF file with single or multiple invoices via ePUAP.

Shortened VAT refund time

The ministry also notes that it “exempts taxpayers from the obligation to send, at the request of the tax authorities, the structure of the SAF-T (JPK_FA) to the scope covering structured invoices issued by the taxpayer or an entity authorized to access the KSeF”. The legislator hopes that this will bring more good press to the whole project, as the incentive of a 40-day VAT refund for structured invoices does not seem to be enough for taxpayers to make widespread use of KSeF.