obróć telefon

W celu dalszego przeglądania strony

We use cookies to ensure that we give you the best experience on our website, in accordance with the information contained in the privacy policy. Do you agree to the use of cookies?

05.05.2022

KSeF – a revolution in invoicing

“A new year, a new beginning” - this proverb exactly conveys the change in the invoicing process announced by the Polish Ministry of Finance coming into force in Poland from January 2022 for volunteers and, starting from 2023, for all entrepreneurs in the country. Poland, as one of the four countries in the European Union, implements the standardized invoice as a form of issuing and receiving invoices.

What is behind it? What changes may the entrepreneurs expect? And why is it worth it to prepare yourselves for the changes today?

Thanks to Dariusz Marmol, our expert you will find the answers on our blog.

What are KSeF and a standardized invoice about?

“KSeF” stands for the National System of e-Invoices which is designed to process and store invoices issued by taxable persons. Sending the invoices to the KSeF system will be possible via the API tool prepared by the Ministry of Finance, which will accept invoices in the XML format. The document format will be uniform for all entrepreneurs, and detailed information about the available fields is provided in the schema file (XSD). In total, there are over 300 obligatory and optional fields.

The Ministry of Finance published the final version of the XML files structure on November 29, 2021: DOWNLOAD

The purpose of introducing KSeF

The main goal of the implementation of the system is to control VAT tax settlement more effectively and to restrict the grey area. In a long term, KSeF will standardize the invoicing process in companies in Poland and throughout the EU.

Who will use KSeF?

KSeF will be used by entrepreneurs registered as active VAT taxpayers and entrepreneurs exempt from VAT. In addition, taxpayers registered in Poland for the special EU-OSS scheme, using the Polish tax identification number (“NIP”).

How does it work?

The main task of the platform is to register and confirm the issuance of invoices by an entrepreneur. Each invoice in the XML format sent to the Ministry of Finance will first be checked for compliance of the document with the schema file (XSD), and then the system will assign an individual number to the invoice, confirming its registration in the KSeF. The invoice becomes effective only together with the individual number. The date of acceptance becomes at the same time the date of the issuance and the date of the delivery of the document.

Schedule for the implementation of KSeF in Poland

KSeF is a voluntary solution in 2022 – in order to join the program, you ought to issue all invoices with the help of KSeF. From January 2023, KSeF will be a mandatory platform.

Why is it worth it to take a look at the new solution today?

The new requirements of the Ministry of Finance mean new challenges that taxpayers will have to adapt to.

Below you will find some examples:

- no attachments – the platform does not allow to attach any files to the invoices. One of the options provided by the Ministry of Finance is to attach a link to the relevant file which may be used by the recipient to download the invoice. Therefore, an appropriate infrastructure for storing and sharing attachments is needed (local server, data cloud),

- no possibility to withdraw the invoice – the e-Invoice accepted by KSeF cannot be withdrawn. In case the invoice is incorrect, a credit note must be issued,

- no possibility to reject the e-Invoice – the incorrect invoice cannot be rejected in case the recipient is using the KSeF platform,

- authorization and permissions KSeF allows several types of authorizations to the systems such as: qualified signature, qualified seal, trusted profile.

There are three roles provided in the platform:

• read – the person may download invoices issued by the entrepreneur,

• record – the person may issue invoices on behalf of the entrepreneur,

• read and write – the person may receive and send invoices.

Due to the lack of possibility to grant permissions in a more detailed way, a question might be raised in the case of an organization with a large number of invoices: how to deal with the distribution of invoices to appropriate departments within the organization? In addition, companies that use self-invoicing will have to be granted appropriate rights by the entities for which they issue such documents.

How can ARC Consulting help the companies in the adaptation process?

Adapting to the new reporting requirements in a fairly short period of time may be a challenge. ARC Consulting offers companies a comprehensive approach including:

• adjustment of current processes to the reception of e-Invoices via the KSeF platform,

• audit of IT systems in terms of the possibility of obtaining data necessary for e-Invoices,

• the creation of procedures guaranteeing consistency of information provided to the relevant authorities, in case when the company obtains data from multiple accounting systems,

• preparation of an IT solution that automates the process of sending and receiving e-Invoices to/from KSeF.