E-invoice – the Ministry of Finance has analyzed the results of the public consultation

Bartosz Taberski, SAP SRM, SAP Finance Consultant

23th June 2021
Legal news
1 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.

From October 1st to the end of 2021, the Ministry of Finance together with entrepreneurs will begin to build a pilot version of the National e-Invoice System. Throughout 2022 each entrepreneur will be able to use this solution voluntarily, while from 2023 KSeF system and e-invoices (structured invoices) will become obligatory for all economic entities.

The Ministry of Finance made several conclusions to the comments made during the public consultation. These have been partially taken into account.

In parallel, the Ministry is working on the SLIM VAT 2 project. KSeF, together with the SLIM VAT 2, will remove the obligation for entrepreneurs to mark an invoice with “DUPLICATE”, “CORRECTION INVOICE” or “CORRECTION” and to indicate the reason for the correction. It will also allow issuing collective corrections for deliveries and services for a given period. Invoices will be able to be issued earlier, up to 60 days before delivery of supplies or provision of services.

Currently, at Apollogic, we’re developing a solution to integrate KSeF with SAP systems.