The National e-Invoice System (KSeF) is a new platform that will enable issuing, receiving and storing invoices, the so-called structured. KSeF will mark documents with an identification number and verify the correctness of invoices with a specific pattern.

KSeF will cover all enterprises in Poland, i.e. entrepreneurs who are active VAT payers, entrepreneurs exempt from VAT, persons identified in Poland for the special EU OSS procedure, who have a Polish tax identification number NIP.

Failure to comply with this requirement will be tantamount to a violation of tax law. 
The system became operational at the beginning of 2022 and its use is voluntary for now.
The Polish government will implement B2B e-invoicing as mandatory in January 2024.

Links

https://www.podatki.gov.pl/ksef/
https://www.podatki.gov.pl/ksef/aplikacja-podatnika-ksef-i-inne-narzedzia/
https://www.podatki.gov.pl/ksef/pytania-i-odpowiedzi-ksef/
https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/#ksef
https://www.podatki.gov.pl/ksef/pliki-do-pobrania-ksef/
https://www.podatki.gov.pl/ksef/uprawnienia-ksef/
https://www.podatki.gov.pl/vat/formularze-do-druku-vat/#ZAW-FA

Road map for KSeF

2021

Adoption by the Sejm of the Act (concerning VAT) on the introduction of the National e-Invoice System and issuing invoices in a structured form. From October to December 2021 , the introduction of a pilot with the participation of taxpayers. 

Jan 2022

From January 1, 2022, the National e-Invoice System was launched as a voluntary solution. From that moment, it is possible to issue structured invoices within the National e-Invoices System (KSeF).

Jan 2024

The date of introduction of the obligation to use the KSeF.From January 1, 2024, based on the derogation decision of June 17, 2022, the Council of the European Union agreed to make electronic invoicing mandatory in Poland.

Source: https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX%3A32022D1003 

July 2024

New Deadline for Mandatory Use of KSeF.

According to the latest information, the deadline for the introduction of mandatory structured invoice in Poland will be postponed to July 2024.

Source: https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX%3A32022D1003  

Advantages of the solution

• One template for all types of invoices – simplified invoicing rules
• Reduction of errors on invoices. Reducing the rates of accounting errors. preventing irregularities in the field of taxes (both VAT, excise duty and income taxes)
• Faster VAT refund (from 60 to 40 days)
• Minimum risk of losing invoices – safe storage of invoices (they will not be destroyed, they will not be lost, which will also eliminate duplicate invoices). The Ministry of Finance will keep the documents for 10 years.
• Invoice tracking from order to payment 
• No need to additionally send the Standard Control File for Invoices (JPK_FA) – this data will be available in KSeF
• No obligation to archive paper invoices, resulting in limiting the use of paper and reducing costs. E-invoices do not need to be printed or sent by post. Thanks to this, we limit environmental pollution, which fits into the upcoming trend of eco-habitism, reducing the carbon footprint announced in the Fit for 55 package.
• Automation of processes between different systems.

How to issue an invoice in KSeF 

You can issue structured invoices:

• using free tools provided by the Ministry of Finance,
  Web Application – demo version
  https://ksef-demo.mf.gov.pl/web/home
  
  Web application – production version
  https://ksef-demo.mf.gov.pl/web/home
  
• using commercial programs such as API, ERP, Accounting software, that have integration with KSeF