The National System of e-Invoices – how to prepare your company for e-Invoicing?

Olga Langowska, Konsultantka SAP Finance

18th November 2022
Knowledge base
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.

The Council of the European Union has decided to postpone the implementation of the mandatory e-Invoicing system until January 1, 2024. Entrepreneurs have gained a few extra months to adjust their internal financial and accounting procedures to use the National e-Invoice System. Organizations can take advantage of this postponing and better prepare for the introduction of a solution for sending, receiving and browsing structured e-Invoices. The time spent on careful study of the issue and internal analysis will result in a smoother implementation and a well-adapted entry into the mandatory reporting phase.

Why is it worth starting preparations for e-Invoicing now?

It’s worth looking at the upcoming tax changes from a broader perspective and be ready to implement a suitable IT solution both technologically and procedurally.

A pre-implementation analysis should cover several areas:

Identifying the area of impact – it’s worth checking which departments will be involved in reporting. Their representatives should take an active part in defining the project starting points and defining the crucial features of the target solution from the very beginning.
Process identification – all sales invoices should be sent to KSeF. In addition to standard invoices issued by sales departments, there are also invoices related to other activities, such as sales of packaging, scrap metal, or fixed assets. Make sure that these processes are also included in the pre-implementation analysis.
IT environment and integrations with other systems – it’s worth considering the specifics of the internal IT environment. To prevent unexpected risks, check internal procedures for establishing communication with external systems during implementation. Invoices sent to the system via interfaces may differ from documents issued directly in the software. It’s crucial to make sure that they will meet all the requirements of invoices sent to KSeF.
KSeF requirements – the structure of the XML file defines the minimum information that should be included in the submitted invoice. KSeF requirements are similar to those of JPK_FA, so an analysis of JPK_FA can be helpful for recognizing KSeF criteria.

What do you gain by implementing KSeF earlier?

The changes will affect not only the finance and accounting departments but also many other organizations’ operations. To avoid time pressure, it’s advisable to review internal processes before the new tax obligations take effect and join KSeF earlier when e-Invoicing remains a voluntary solution.