The National e-Invoicing System has been in operation since January 2022, but so far participation in it is completely voluntary. When will this system be mandatory? You can find the explanation below.
Main assumptions of the KSeF
KSeF is a nationwide system that allows you to issue and receive electronic invoices. The basis for the operation of this system is a structured invoice in xml format, which is consistent with the logical structure of e-Invoice. Invoicing can be done through ERP systems, financial and accounting programs or directly through the KSeF Taxpayer Application available on the Ministry of Finance website.
Companies that decide to do so can already count on certain tax benefits in the form of shortening the waiting time for a VAT refund. They will also be exempt from submitting a file JPK_FA at the request of the tax office.
Receiving structured invoices exempts you from the obligation to print these documents. This is because once an invoice has been published in this system, it is no longer possible to interfere with its content. The only option is to correct it by issuing a correction invoice.
When will e-invoices be mandatory?
Initially, it was planned that this system would be mandatory from 2023. However, the Ministry of Finance postponed this deadline. When the use of the National e-Invoicing System will be mandatory depends on whether a given company is an active VAT taxpayer. There are 2 dates:
- 1 July 2024 for active VAT taxpayers,
- 1 January 2025 for taxpayers exempt from VAT (subjectively or objectively).
The Ministry of Finance is already encouraging as many entities as possible to use this system, so that the change in the method of invoicing is as smooth as possible. It should be remembered that the KSeF will not be the only form of documenting transactions. This is because this system will not cover:
- consumer invoices (B2C invoices),
- tickets that are considered invoices (e.g. toll motorway tickets),
- invoices issued in the IOSS and OSS procedures.
The KSeF system – a threat or an opportunity?
Implementing a new system takes time. Therefore, voluntary participation in the National e-Invoicing System is possible today and brings certain benefits. Issuing and sharing structured invoices solves the problem of storing paper invoices. Access to invoices in the KSeF is provided by the creators of this platform. They take on the obligation to store and archive these documents.
Another benefit is the speed of sending invoices to contractors. Invoice submission will be done in real-time. However, at the moment, only some entities use this solution. If the recipient of the invoice is not present on the KSeF platform, the invoice must be issued and sent in the traditional way – either by email or on paper.
Like any change in regulations, the implementation of the KSeF is also associated with adapting the systems to the applicable requirements and the time necessary to prepare for the upcoming changes.
