KSeF

 Objective

 Requirements

The national e-invoicing system:

Currently, both test, demo and production versions are available. The test and demo environment should use anonymized data. The demo environment is operated in the same way as the production system, except that it does not involve accounting documents. Invoices issued in the test and demo environment have no legal effect and are deleted from the system after a certain time.

No official registration is required to participate in the tests.

Test version: https://ksef-test.mf.gov.pl/web/login

Demo version: https://ksef-demo.mf.gov.pl/web/login

Production version - for registered users: https://ksef.mf.gov.pl/web/login

The NIP number is mandatory when submitting to KSeF

It is already required to provide a NIP number when registering with KSeF and to authenticate the registration with a trusted profile/qualified signature.

It is not possible to issue invoices without a NIP number and companies that do not have the possibility to obtain such a number cannot use KSeF.

A specific notation e.g. 000-000-00-00

The data must be provided according to the logical structure provided to the taxpayers.

If the file structure does not match the logical structure or because it was entered into the system by an unauthorised person, it should generally be considered as not issued and no correction or reversal can be made.

It is at the discretion of the taxpayer whether to correct it and resend it to KSeF.

Taxpayers should therefore check the formal accuracy of the invoice before sending (attempting to send) it to KSeF.

The NIP number

Private individuals usually use their PESEL number, but every PIT taxpayer in Poland has a NIP number, and although they do not have to provide it for B2C transactions, it cannot be ruled out that they do.

What mandatory information must private customers provide in order for the correct transmission to KSeF to take place?

KSeF provides for the possibility of issuing invoices to both taxable persons (B2B) and non-entrepreneurs (B2C) and allows access to these invoices via so-called anonymous access, among other things.

Private customers must enter all standard data according to the given logical structure, i.e. first name, last name, address.

The PESEL number is not obligatory in this case.

What needs to be considered when sending the corrective invoice?

According to the current wording of the draft amendment to the KSeF legislation, the taxable amount (and thus the output tax) is reduced for the settlement period in which the correcting electronic invoice was issued.

The buyer is obliged to adjust the input tax in the settlement for the period in which he receives the adjusting electronic invoice.

The seller does not have to collect documents confirming the agreement with the buyer and the fulfilment of the agreed conditions for the correction (reduction of the tax base).

However, it should be kept in mind that for those who are not part of the KSeF system, the reconciliation and the fulfilment of the adjustment conditions remain as criteria to be verified by the taxable persons.

Adjustment invoices for invoices issued before the entry into force of this law will be issued through the national electronic invoicing system.

KSeF informs us of a number that can be uniquely assigned, how does this work and what do we have to consider here? Does it mean we have to store it in the original order, does it have to be printed on the correction invoices, is there anything else to consider? 

As soon as an invoice is uploaded into KSeF, the system assigns it a unique identification number.

For the seller, the KSeF number must be kept as he will have to include it on any correction invoices.

For the buyer, there is no such obligation, but it is worth keeping the number for evidence purposes, as the fact that the number has been assigned means that an invoice has been issued.

There are no additional reporting requirements for KSeF numbers.

There is no field in the FA structure for the KSeF number of the structured invoice.

It is not necessary to indicate the KSeF invoice identification number on the invoice printout or on the purchase order. The system assigns the invoice number only after the invoice has been issued, so it would not even be possible to indicate it on a document that is created before the invoice is issued.

Are the documents archived at KSeF and is this sufficient?

The structured invoices are kept at KSeF for ten years from the end of the year in which they were issued, which is sufficient as they are available to both the seller and the buyer and the tax authorities during this period.

Taxpayers using KSeF do not have to archive and store the invoices themselves at their own expense.

What do we have to consider if the customer's NIP number is incorrect? Can a correction be made in the master data and the existing document be re-sent?

If an invoice with an incorrect NIP number is sent to the KSeF system, it must be corrected.

For this purpose, send a correction invoice "to zero" with this incorrect NIP of the buyer.

Also send a separate (original) invoice with the correct NIP number of the buyer.

This is due to systemic considerations.

Can or must the NIP number be checked by us? And if so, what means are available to us here (web portal)?

Yes, the VAT identification number should be checked, e.g. using the so-called VAT white list, which you can find here:https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka

An "xml structure"

I attach an xml structure which can also be found at the following link: https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/#ksef

Status of the technical problems:

Currently, the draft law contains regulations on the application of the CFEF:

KSEF- Outages:

• During the outage, taxable persons must continue to issue invoices according to the current template, i.e. the current scheme for electronic invoices issued through KSeF.

• An interface independent of KSeF will be prepared to integrate traders' accounting systems.

• During the period of default, the taxable person must enter the date of the invoice, send it to the purchaser in a manner agreed with the purchaser, and send it to KSeF within seven days of the end of the period of default (under penalty).

• Notices are published in the Ministry of Finance's information bulletin informing about the beginning and end of the failure.

KSEF system service:

• A timely announcement will be made in the MF BIP about the maintenance period.

• The unavailability of the system is to be short-term (declaratory) and scheduled and will be announced in good time so that taxpayers can adequately protect and prepare themselves.

• During this period it is not possible to issue invoices or correction invoices.

Crisis situations:

• This is due, for example, to sudden and unforeseeable events or infrastructure failures.

• Invoices, rectifying invoices and rectifying certificates - can be issued and sent to buyers according to the existing rules (paper invoices or electronic invoices).

• To be used only in emergency situations, i.e. when there is a threat to the country or its infrastructure.

• This also applies to emergencies that prevent access to the KSeF in the taxpayer's area of activity.

Other:

Penalties

The draft provides for heavy fines if electronic invoices are not issued or are issued in an insufficient form.

The tax authority is entitled to impose a penalty of up to 100% of the VAT amount shown on the invoice or up to 18.7% of the total amount shown on the invoice.

The penalty is at least PLN 1,000 (or PLN 500 if an invoice is not sent on time).

Invoices with advance payment

The possibility of waiving the issuance of an interim invoice if the taxpayer receives payment in whole or in part in the same month in which the activity was carried out.

The simplification only applies if the deadline for issuing the invoice is set in accordance with the general rules, i.e. no later than the 15th of the month following the month in which the activity was carried out (full or partial payment by the purchaser).

Group identifier

The system assigns a group identifier to at least two invoices issued to the same recipient.

The group identifier is used to simplify the identification of multiple e-invoices issued to a single recipient, e.g. when invoices need to be identified for the payment of the resulting receivables.

e-Invoices issued outside KSeF - need for verification (QR code)

The issuer must mark each visualised invoice (e.g. in PDF format or paper form) so that its data can be verified.

The marking of the electronic invoice with a verification code in the form of a QR code should be done each time it is displayed in commercial software or a free tool to be provided by the Ministry of Finance.

Provision of electronic invoices to buyers outside the CSEF system (not obliged to use it):

The obligation to agree with the buyer how the invoice is to be made available (in paper or electronic form).

The choice of how the invoice is to be provided can - in line with common practice - be implicitly agreed with the buyer, i.e. if the buyer does not question receiving invoices in electronic form, the invoice issuer does not have to take additional steps to confirm this way of providing the invoice.

The website of the Ministry of Finance also contains the following unofficial information on the change in the law (which is not based on the published draft law or the agreements with the European Commission):

Postponement of the mandatory entry into force of the KSeF system by six months, i.e. 1 July 2024,

Consumer bills (B2C) will not be covered by KSeF,

tickets that fulfil the function of an invoice (including receipts on toll motorways) are excluded from KSeF,

in case of taxpayer's default, offline billing outside KSeF and delivery of the bill to KSeF on the day following the offline billing is provided for,

liberalisation of penalties and their application only from 1 January 2025.