On August 4, 2023, the President of the Republic of Poland signed an act introducing the obligation to issue invoices via the National e-Invoice System (KSeF). Currently, the act is awaiting publication in the Journal of Laws, which is the last stage of the legislative process. Following that, it will become a binding legal act. Most of its provisions will enter into force on July 1, 2024.
For the time being, e-invoicing with KSeF is voluntary and is available as one of several available forms of invoicing. However, in less than 11 months (i.e. from July 1, 2024), active VAT taxpayers based in Poland will, as a rule, be required to issue invoices only with KSeF. The obligation will also apply to foreign entities having a fixed establishment (within the meaning of the VAT regulations) in the territory of Poland.
At the same time, an information brochure for the final version of the FA(2) XML schema for the e-invoice is being prepared by the Ministry of Finance, together with detailed technical documentation, e.g. in the scope of generating and handling collective identifiers for payments and QR verification codes. In the near future, the final versions of the regulations provided for in the Act are also expected, in particular with regard to the use of the KSeF (more about it below) and entities exempted from the KSeF e-invoicing obligation. Additionally, certain other regulations will also be changed, i.e. regulation on issuing invoices and on the detailed scope of data included in tax returns and records in the scope of VAT. The changes in these regulations are supposed to adapt them to the requirements of e-invoices.
As the first one, on August 7, a draft amendment to the regulation on the use of KSeF was published. Pursuant to the proposed changes, natural persons designated by the taxpayer will be able to obtain the right to use the KSeF to the extent limited to documents relating to a specific organizational unit (e.g. a plant or branch) or a specific member of the VAT group (this right will be recognized by means of a unique identifier based on the taxpayer's NIP number or, in the case of VAT groups, on the NIP number of its member assigned before the formation of the group). The change is to simplify the management of sales and purchase documents in organizations where many entities use a single NIP number. The draft amendment is to enter into force on September 1, 2023, i.e. still in the period of voluntary use of the KSeF.
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The signing of the act introducing the obligatory use of KSeF completes the legislative process and confirms the date of entry into force of the new form of invoicing previously declared by the Ministry of Finance. There is not much time to prepare your organization for these revolutionary changes. We are aware of the challenges faced by taxpayers, which is why our experts are ready to support you in preparing for the introduction of mandatory e-invoicing with KSeF, both with our subject matter expertise and concerning the implementation of appropriate tools.
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