The Ministry of Finance has recently published an updated Q&A regarding the KSeF system. Below we summarize the key information resulting from the updated Q&A.
According to the published information, the Ministry of Finance - taking into account the sufficient time remaining to the introduction of the mandatory KSeF and the numerous suggestions made during the public consultations held in February and March 2024 - has decided to update the FA structure.
According to the Ministry, the changes in the structure are expected to be beneficial to taxpayers and will relate to: the presentation of the payment deadline, the introduction of a new role in Podmiot3 (Entity3) node - employee (an important solution to identify employee expenses), an increase of possible characters in field P_7 (name of goods or services) or solutions dedicated to Local Government Units and VAT Groups. The new version of KSeF scheme FA(3) will be made available for public consultation in the autumn of 2024.
According to the updated Q&As, a regulation of the Ministry of Finance dated December 27, 2021 on the use of KSeF is to be repealed with a new one, which will include regulations on QR codes, two-step authorization access to invoices and regulations on internal certificates.
The Ministry, as a result of the audit, informed that the KSeF IT architecture will be entirely re-developed, ensuring that there should be no significant changes from the perspective of integrators.
In addition, the Ministry has indicated that the obligation to provide the KSeF number for e-invoice payments stays in place and will be effective from August 1, 2026.
It is planned, however, to introduce the functionality of uploading attachments via KSeF. A detailed functionality implementation plan, taking into account each KSeF environment, is expected to be released in September 2024.
The full Q&As on KSeF (only in Polish) are available at podatki.gov.pl.
If you have any questions, please contact us.
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