National e-Invoicing System – why you should prepare in advance for KSeF implementation

Karolina Kędzia, SAP Finance Consultant

1 March 2023
Legal news
3 min

Krajowy System e-Faktur – projekt ustawy

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.

Key dates for implementing National e-Invoicing System – KSeF

As a result of public consultations, the Ministry of Finance has decided to postpone the date of entering into force the obligatory National e-Invoicing System. The new effective date for the mandatory KSeF is July 1, 2024, and for VAT-exempt taxpayers – July 1, 2025.

Despite postponing the obligation to adjust internal procedures to the new way of e-invoicing, companies should already consider integration with the government system. Implementing KSeF itself can take up to several months and require entrepreneurs to reorganize their business processes.

Why is it the right move to prepare for KSeF in advance?

Currently, using KSeF is voluntary, but it’s highly recommended to adapt internal accounting procedures in advance to be ready for mandatory e-invoicing. Below I present some arguments that might convince you to implement the right software earlier.

More time for delivering the project by following the best practices

Adapting a company’s system to integrate financial processes with KSeF can take several months. That kind of project requires involving not only the accounting department but also members of other teams cooperating with accountants. Earlier implementation will allow us to carry out the project without delays and according to best practices.

End-to-end testing to meet all of the user’s expectations

A crucial part of each implementation is running tests and gaining feedback from end users. Committing to running solid tests will allow finance and accounting department representatives to get familiar with the solution’s operation and identify room for improvement. At the same time, tech partners may adapt the software to the company’s needs. This approach will ensure compliance with the new regulations and give users more confidence to work with KSeF when the obligation to issue and share structured invoices comes into effect.

Adapting business processes to KSeF requirements

The obligation to use KSeF will require businesses to adjust their company procedures. It’s worth noting that these changes will cover IT processes as much as business and financial operations, e.g., issuing and accepting invoices and accounting for taxes. Earlier implementation will give us more time to enhance and redesign internal procedures or adapt the SAP system accordingly.

Mandatory KSeF will soon come into force
– watch our webinar and learn how to adapt your SAP system

Benefiting from KSeF capabilities in advance

The main idea behind the National e-Invoice System is to streamline communication between the taxpayer and administrative authorities and tighten the tax system. Preparing the company for this obligation in advance will provide many benefits of early KSeF implementation.

Deploying an e-invoicing solution brings multiple advantages, e.g.:

shorter VAT refund deadlines,
no more obligation to issue sales invoices in JPK (invoices sent to KSeF won’t be included in JPK FA reports),
reducing the risk of human error by automating processes.

Postponing the obligation to operate via KSeF by six months gives entrepreneurs more time to prepare internal procedures for the revolution in tax settlements. To ensure your company is ready for the new e-invoicing system on time, it’s worth considering implementing a solution that automates sending and receiving e-invoices now.