{"id":1,"date":"2023-09-16T14:11:20","date_gmt":"2023-09-16T14:11:20","guid":{"rendered":"http:\/\/ksefapi.pl\/?p=1"},"modified":"2024-01-19T13:47:40","modified_gmt":"2024-01-19T12:47:40","slug":"ksef-baza-wiedzy-faq","status":"publish","type":"post","link":"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/","title":{"rendered":"KSeF \u2013 FAQ"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#10_najczesciej_zadawanych_pytan_w_dotyczacych_Krajowego_Systemu_e-Faktur_KSeF\" >10 most frequently asked questions regarding the National e-Invoice System (KSeF)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#1_Co_to_jest_Krajowy_System_e-Faktur_KSeF\" >1. What is the National e-Invoice System (KSeF)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#2_Kto_jest_zobowiazany_do_korzystania_z_KSeF\" >2. Who is obliged to use KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#3_Kto_jest_zwolniony_ze_stosowania_faktur_ustrukturyzowanych\" >3. Who is exempt from using structured invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#4_Jak_wystawic_fakture_w_KSeF\" >4. How to issue an invoice in KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#5_Czy_osoby_z_dzialalnoscia_nierejestrowana_tez_beda_musialy_korzystac_z_KSeF\" >5. Will people with unregistered activities also have to use KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#6_Czy_w_ramach_KSeF_mozna_wystawiac_faktury_w_obcej_walucie\" >6. Can KSeF issue invoices in a foreign currency?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#7_Czy_kontrahent_zagraniczny_bedzie_mial_dostep_do_KSeF\" >7. Will a foreign contractor have access to KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#8_Czy_w_KSeF_mozna_wystawic_fakture_pro_forma\" >8. Can KSeF issue a pro forma invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#9_Czy_samofakturowanie_jest_mozliwe_w_ramach_KSeF\" >9. Is self-invoicing possible under KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ksefapi.pl\/en\/ksef-baza-wiedzy-faq\/#10_Czym_jest_zawiadomienie_ZAW-FA_i_jak_mozna_je_zlozyc\" >10. What is a ZAW-FA notice and how can it be submitted?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"10_najczesciej_zadawanych_pytan_w_dotyczacych_Krajowego_Systemu_e-Faktur_KSeF\"><\/span>10 most frequently asked questions regarding the National e-Invoice System (KSeF)<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-1024x337.png\" alt=\"KSeF FAQ\" width=\"750\" height=\"247\" class=\"aligncenter wp-image-323 size-large\" srcset=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-1024x337.png 1024w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-300x99.png 300w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-768x253.png 768w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-1536x505.png 1536w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-2048x674.png 2048w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2023\/09\/ksef_faq-18x6.png 18w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"1_Co_to_jest_Krajowy_System_e-Faktur_KSeF\"><\/span>1. What is the National e-Invoice System (KSeF)?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><a href=\"https:\/\/www.podatki.gov.pl\/ksef\/\">National e-Invoice System<\/a>, abbreviated as KSeF, is an IT system that enables the issuance, transmission, storage and receipt of structured invoices. It introduces a uniform standard for electronic invoices in Poland, which is intended to facilitate and improve economic transactions.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Kto_jest_zobowiazany_do_korzystania_z_KSeF\"><\/span>2. Who is obliged to use KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>From July 1, 2024, KSeF will be mandatory for all VAT taxpayers who have their registered office or permanent place of business in Poland. Entrepreneurs exempt from VAT will have to start issuing e-invoices under the KSeF from January 1, 2025. From this date, all taxpayers running a business and supplying products or services to other entrepreneurs will have to use the KSeF. Currently (December 2023), the so-called consumer invoices, i.e. issued to citizens (B2C). After consultations <strong>off<\/strong> also from KSeF were:<\/p>\n<ul>\n<li><span class=\"fontstyle0\">Eurocontrol, i.e. airline tickets covered by zero VAT rate (0%) \u2013 completely<br \/>\n<\/span><\/li>\n<li><span class=\"fontstyle0\">Receipts on toll motorways \u2013 completely<\/span><\/li>\n<li><span class=\"fontstyle0\">Tickets for the journey \u2013 completely<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"3_Kto_jest_zwolniony_ze_stosowania_faktur_ustrukturyzowanych\"><\/span>3. Who is exempt from using structured invoices?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span class=\"fontstyle0\">The obligation to use KSeF and issue structured invoices does not apply to:<\/span><\/p>\n<ul>\n<li><span class=\"fontstyle0\">a taxpayer without a registered office or permanent place of business in the territory of the country;<\/span><\/li>\n<li><span class=\"fontstyle0\">a taxpayer without a registered office in the territory of the country, who has a permanent place of business in the territory of the country, and this permanent place of business does not participate in the supply of goods or provision of services for which the invoice was issued;<\/span><\/li>\n<li><span class=\"fontstyle0\">a taxpayer using special procedures referred to in Chapter XII in Chapters 7, 7a and 9, documenting activities settled under these procedures <\/span><span class=\"fontstyle2\">(Non-EU OSS procedure, Special procedure for the provision of international occasional road passenger transport services, Special procedure for distance sales of imported goods);<\/span><\/li>\n<li><span class=\"fontstyle0\">to the purchaser of goods or services who is a natural person not conducting business activity;<\/span><\/li>\n<li><span class=\"fontstyle0\">in the case of appropriately documented supplies of goods or services specified in the regulations issued pursuant to Art. 106s<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"4_Jak_wystawic_fakture_w_KSeF\"><\/span>4. How to issue an invoice in KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>To issue an invoice in KSeF, you must log in to the system using a trusted profile or e-signature. A detailed description of how to create an account and log in can be found in one of our sections <a href=\"\/en\/ksef-krajowy-system-e-faktur-jak-utworzyc-konto\/\">A guide to KSeF<\/a>. Then, complete the invoice data, such as the seller&#039;s and buyer&#039;s details, the date of issue and sale, the invoice number, the subject of the sale, the sales value, and VAT. After completing the data, click the &quot;Issue an invoice&quot; button. The process of issuing a basic VAT invoice has also been described by us in the KSeF Guide: <a href=\"\/en\/ksef-jak-wystawic-fakture\/\">How to issue your first KSeF invoice<\/a>.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"5_Czy_osoby_z_dzialalnoscia_nierejestrowana_tez_beda_musialy_korzystac_z_KSeF\"><\/span>5. Will people with unregistered activities also have to use KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Yes - if a person running an unregistered business sells to another entrepreneur, he or she is obliged to issue an invoice to him by KSeF. To use the system, you must have a NIP number.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"6_Czy_w_ramach_KSeF_mozna_wystawiac_faktury_w_obcej_walucie\"><\/span>6. Can KSeF issue invoices in a foreign currency?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Yes, KSeF allows you to issue invoices in foreign currencies. For entrepreneurs conducting international business, it is recommended to use software integrated with KSeF, which will also correctly convert the currency exchange rate to PLN. We would like to remind you that in accordance with applicable law, the exchange rate should be converted based on the average exchange rate published by the National Bank of Poland on the day preceding the date of invoice issuance. Table A of current rates is available on the NBP website: <a href=\"https:\/\/nbp.pl\/statystyka-i-sprawozdawczosc\/kursy\/tabela-a\/\">https:\/\/nbp.pl\/statystyka-i-sprawozdawczosc\/kursy\/tabela-a\/<\/a>.<\/p>\n<p>It is also possible to call the API to get currency rates:<\/p>\n<p><code><a href=\"https:\/\/api.nbp.pl\/api\/exchangerates\/tables\/A\/2023-12-13\/\">https:\/\/api.nbp.pl\/api\/exchangerates\/tables\/A\/2023-12-13\/<\/a><\/code><\/p>\n<h4><span class=\"ez-toc-section\" id=\"7_Czy_kontrahent_zagraniczny_bedzie_mial_dostep_do_KSeF\"><\/span>7. Will a foreign contractor have access to KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>No, foreign entities for which an invoice will be issued in KSeF will not have accounts in this system, so the form of transferring an invoice issued in KSeF to a foreign contractor will have to be made outside KSeF, e.g. by sending an invoice visualization in the form of a PDF file using e-mail.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"8_Czy_w_KSeF_mozna_wystawic_fakture_pro_forma\"><\/span>8. Can KSeF issue a pro forma invoice?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>No, KSeF does not support pro forma invoices because they are not VAT invoices. The following types of invoices will be accepted under the National e-Invoice System:<\/p>\n<ul>\n<li>Basic invoice \u2013 VAT<\/li>\n<li>Invoice correction \u2013 COR<\/li>\n<li>Advance invoice \u2013 ZAL<\/li>\n<li>Settlement invoice \u2013 SIZE<\/li>\n<li>Simplified invoice \u2013 UPR<\/li>\n<li>Correction of the advance payment invoice \u2013 KOR_ZAL<\/li>\n<li>Correction of the settlement invoice \u2013 COR_SET<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"9_Czy_samofakturowanie_jest_mozliwe_w_ramach_KSeF\"><\/span>9. Is self-invoicing possible under KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Yes, the KSeF platform allows buyers to self-invoice, but the seller must grant appropriate permissions to his contractors, who will be able to issue invoices on their own on behalf of the seller. Detailed information on self-invoicing as an authorization model for the National e-Invoice System can be found on the website <a href=\"https:\/\/www.podatki.gov.pl\/ksef\/baza-wiedzy-ksef\/uprawnienia-ksef\/samofakturowanie-ksef\/\">taxes.gov.pl<\/a>. In the bookmark <a href=\"https:\/\/www.podatki.gov.pl\/ksef\/baza-wiedzy-ksef\/pliki-do-pobrania-ksef\/\">Knowledge base-Files for download<\/a> there is an information brochure regarding the FA(2) structure of a structured invoice and the KSeF Taxpayer Application User&#039;s Manual, which also contains information about self-invoicing.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"10_Czym_jest_zawiadomienie_ZAW-FA_i_jak_mozna_je_zlozyc\"><\/span>10. What is a ZAW-FA notice and how can it be submitted?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>The ZAW-FA notification is a document submitted to the tax office in order to grant or withdraw authorization to use the National e-Invoice System (KSeF).<\/p>\n<p data-sourcepos=\"5:1-5:34\">ZAW-FA notification may be submitted by:<\/p>\n<ul data-sourcepos=\"7:1-10:0\">\n<li data-sourcepos=\"7:1-7:68\">VAT taxpayers who are obliged to issue invoices in KSeF.<\/li>\n<li data-sourcepos=\"8:1-8:81\">VAT taxpayers who voluntarily decided to issue invoices in KSeF.<\/li>\n<li data-sourcepos=\"9:1-10:0\">Entities that grant or revoke the right to use KSeF to another natural person.<\/li>\n<\/ul>\n<p data-sourcepos=\"24:1-24:55\">A ZAW-FA notification can be submitted as follows:<\/p>\n<ul data-sourcepos=\"26:1-28:0\">\n<li data-sourcepos=\"26:1-26:60\">Electronically, via the e-Tax Office or ePUAP portal.<\/li>\n<li data-sourcepos=\"27:1-28:0\">In paper form, at the tax office.<\/li>\n<\/ul>\n<p data-sourcepos=\"31:1-31:114\">The current template of the ZAW-FA Notice can always be downloaded from the template repository of the Ministry of Finance: <a href=\"https:\/\/www.podatki.gov.pl\/vat\/formularze-do-druku-vat\/#ZAW-FA\">VAT printable forms (podatki.gov.pl)<\/a><\/p>\n<p data-sourcepos=\"31:1-31:114\"><a href=\"https:\/\/nip24.pl\/wp-content\/uploads\/2023\/12\/zawiadomienie-zaw-fa-01-18.pdf\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/nip24.pl\/wp-content\/uploads\/2023\/12\/zawiadomienie_ZAW-FA.png\" alt=\"Faktury KSeF. Zawiadomienie ZAW-FA\" width=\"547\" height=\"778\" class=\"aligncenter wp-image-4464 size-full\" \/><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>10 frequently asked questions regarding the National e-Invoice System (KSeF) 1. What is the National e-Invoice System (KSeF)? The National e-Invoice System, abbreviated as KSeF, is an IT system that enables issuing, sending, storing and receiving structured invoices. It introduces a uniform standard for electronic invoices in Poland, which is intended [...]<\/p>","protected":false},"author":2,"featured_media":39,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,6],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/1"}],"collection":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/comments?post=1"}],"version-history":[{"count":5,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/1\/revisions"}],"predecessor-version":[{"id":324,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/1\/revisions\/324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/media\/39"}],"wp:attachment":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/media?parent=1"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/categories?post=1"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/tags?post=1"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}