{"id":381,"date":"2024-02-02T01:12:38","date_gmt":"2024-02-02T00:12:38","guid":{"rendered":"https:\/\/ksefapi.pl\/?p=381"},"modified":"2024-02-02T01:12:38","modified_gmt":"2024-02-02T00:12:38","slug":"wszystko-o-ksef-2023","status":"publish","type":"post","link":"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/","title":{"rendered":"Everything about KSeF \u2013 summary of 2023"},"content":{"rendered":"<h1><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/01\/logo-no-background_mini.png\" alt=\"KSeF API logo\" width=\"150\" height=\"152\" class=\"size-full wp-image-328 alignleft\" srcset=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/01\/logo-no-background_mini.png 150w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/01\/logo-no-background_mini-12x12.png 12w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/h1>\n<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\/wszystko-o-ksef-2023\/#KSeF_%E2%80%93_poznaj_wszystkie_najwazniejsze_informacje_o_Krajowym_Systemie_e-Faktur\" >KSeF \u2013 learn all the most important information about the National e-Invoice System<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Informacje_podstawowe\" >Basic information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Co_tak_naprawde_konkretnie_w_praktyce_dla_poszczegolnych_przedsiebiorcow_oznacza_wejscie_w_zycie_KSeF\" >What does the entry into force of the KSeF actually mean in practice for individual entrepreneurs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Co_w_przypadku_transakcji_realizowanych_z_wykorzystaniem_kas_rejestrujacych\" >What in the case of transactions carried out using cash registers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Powstaje_oczywiscie_pytanie_o_to_w_jakim_zakresie_podatnicy_przedsiebiorcy_beda_mieli_obowiazek_wystawiac_faktury_ustrukturyzowane_w_KSeF\" >Of course, the question arises as to what extent taxpayers and entrepreneurs will be obliged to issue structured invoices in KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#KSeF_a_transakcje_B2C\" >KSeF and B2C transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Roznice_miedzy_postaciami_faktur_papierowa_elektroniczna_ustrukturyzowana\" >Differences between invoice forms (paper, electronic, structured)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Czy_beda_takie_podmioty_ktore_nie_beda_musialy_wdrazac_KSeF_i_co_z_kontrahentami_zagranicznymi\" >Will there be entities that will not have to implement KSeF and what about foreign contractors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Faktura_ustrukturyzowana_e-Faktura_faktura_KSeF\" >Structured invoice (e-Invoice), KSeF invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Na_co_nalezy_szczegolna_uwage_z_perspektywy_faktur_strukturyzowanych\" >What should you pay special attention to from the perspective of structured invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Postepowanie_w_sytuacjach_wyjatkowych\" >Procedure in emergency situations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Weryfikacja_merytoryczna_czyli_cos_czego_KSeF_za_nas_nie_zrobi\" >Substantive verification, something that KSeF will not do for us<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Go_live_KSeF_2025_i_co_wtedy\" >Go live KSeF (2025) and what then?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ksefapi.pl\/en\/wszystko-o-ksef-2023\/#Znaczenie_narzedzi_informatycznych\" >The importance of IT tools<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 15pt; padding-bottom: 0; line-height: 1.2; color: #17365d; font-size: 26pt;\"><span class=\"ez-toc-section\" id=\"KSeF_%E2%80%93_poznaj_wszystkie_najwazniejsze_informacje_o_Krajowym_Systemie_e-Faktur\"><\/span><span style=\"font-size: 11pt;\">KSeF \u2013 learn all the most important information about the National e-Invoice System<br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Informacje_podstawowe\"><\/span><span style=\"font-size: 11pt;\">Basic information<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Ladies and Gentlemen, first of all, I would like to<\/span><span style=\"font-size: 11pt;\">em<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">in this article, collect and present all the most important information and<\/span><span style=\"font-size: 11pt;\"> draw your attention to the consequences that the introduction of mandatory <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices<\/span><span style=\"font-size: 11pt;\"> KSeF for short<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\"><span>M<\/span><span>the moment when KSEF will become a mandatory solution, of course <\/span><strong><span>no longer the first of July 2024<\/span><\/strong><span>. <\/span><span>You can read more about the reasons for postponing the entry into force of the KSeF in one of our previous posts: <\/span><a href=\"\/en\/obligatoryjny-ksef-najwczesniej-w-2025-roku\/\"><span>However, KSeF will not be available until 2025 at the earliest!<\/span><\/a><span> <\/span><span>This means that all entrepreneurs have more time to prepare well <\/span><span>introduction of the obligation to issue invoices using the National e-Invoice System.<\/span><\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">So let&#039;s start from the beginning. WITH<\/span><span style=\"font-size: 11pt;\">to understand these consequences, and they will manifest themselves in our everyday practice, which involves encountering three forms of invoice<\/span><span style=\"font-size: 11pt;\">:<\/span><\/p>\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 0; padding-bottom: 0; line-height: 1.38; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>\u00a0<\/span><span style=\"font-size: 11pt;\">fact<\/span><span style=\"font-size: 11pt;\">vol<\/span><span style=\"font-size: 11pt;\">at<\/span><span style=\"font-size: 11pt;\">traditional paper hand, <\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"margin-bottom: 0; padding-bottom: 0; line-height: 1.38; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>\u00a0<\/span><span style=\"font-size: 11pt;\">an electronic invoice, in the traditional, current sense<\/span><span style=\"font-size: 11pt;\"> e.g.<\/span><span style=\"font-size: 11pt;\"> PDF, <\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>\u00a0<\/span><span style=\"font-size: 11pt;\">but also with this new form <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">acts<\/span><span style=\"font-size: 11pt;\"> KSeF<\/span><span style=\"font-size: 11pt;\">,<\/span><span style=\"font-size: 11pt;\"> That is<\/span><span style=\"font-size: 11pt;\"> with a structured invoice<\/span><span style=\"font-size: 11pt;\"> in the form of an XML file<\/span><span style=\"font-size: 11pt;\">. <\/span><\/div>\n<\/div>\n<\/div>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">To do well<\/span><span style=\"font-size: 11pt;\"> To understand the scale of these consequences and their importance, let&#039;s start with some preliminary basic information that will allow us to find our way in this new reality related to the introduction of mandatory, <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e-<\/span><span style=\"font-size: 11pt;\">Invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> this<\/span><span style=\"font-size: 11pt;\"> central, created, developed and maintained by the Ministry of Finance<\/span><span style=\"font-size: 11pt;\"> information system with which we connect via the Internet, we must <\/span><span style=\"font-size: 11pt;\">to be<\/span><span style=\"font-size: 11pt;\"> equipped with appropriate IT tools that will enable us to communicate<\/span><span style=\"font-size: 11pt;\"> at<\/span><span style=\"font-size: 11pt;\">possible and who is involved in the exhibition process <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">invoices and then archives these invoices. Of course, the invoice must meet certain technical requirements because it is transferred to K<\/span><span style=\"font-size: 11pt;\">Se<\/span><span style=\"font-size: 11pt;\">F as an electronic file<\/span><span style=\"font-size: 11pt;\"> (XML format)<\/span><span style=\"font-size: 11pt;\">. <\/span><span style=\"font-size: 11pt;\"><\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Co_tak_naprawde_konkretnie_w_praktyce_dla_poszczegolnych_przedsiebiorcow_oznacza_wejscie_w_zycie_KSeF\"><\/span><span style=\"font-size: 11pt;\">C<\/span><span style=\"font-size: 11pt;\">o what it really means in practice for individual entrepreneurs<\/span><span style=\"font-size: 11pt;\"> entry into force of the KSeF<\/span><span style=\"font-size: 11pt;\">? <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">First of all, we must note that what is most important and will affect taxpayers first <\/span><span style=\"font-size: 11pt;\">VAT <\/span><span style=\"font-size: 11pt;\">active<\/span><span style=\"font-size: 11pt;\">.<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">The question is whether all of them?<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">Postponing the entry into force of the KSeF will not change its assumptions, namely: k<\/span><span style=\"font-size: 11pt;\">benefit on principle <\/span><span style=\"font-size: 11pt;\">obligation from the National System <\/span><span style=\"font-size: 11pt;\">e-<\/span><span style=\"font-size: 11pt;\">Taxpayers will have to invoice <\/span><span style=\"font-size: 11pt;\">VAT <\/span><span style=\"font-size: 11pt;\">active persons who are based in Poland, or have a permanent place of business in Poland, through which they would carry out a transaction for which the place of performance would be the territory of the country. Other taxpayers who perform exclusively exempt activities<\/span><span style=\"font-size: 11pt;\"> from VAT<\/span><span style=\"font-size: 11pt;\">, will be obliged to issue invoices using <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e-<\/span><span style=\"font-size: 11pt;\">Invoices <\/span><span style=\"font-size: 11pt;\">at a later date<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Who does this apply to? This applies to taxpayers who are covered <\/span><strong><span style=\"font-size: 11pt;\">subjective exemption<\/span><\/strong><span style=\"font-size: 11pt;\">, including due to the limit of PLN 200,000 in revenues, but also taxpayers who only perform activities that are subject to exemption. These entities, these taxpayers will have to start using, start issuing invoices with the help<\/span><span style=\"font-size: 11pt;\"> KSeF next<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Co_w_przypadku_transakcji_realizowanych_z_wykorzystaniem_kas_rejestrujacych\"><\/span><span style=\"font-size: 11pt;\">What in the case of transactions carried out using cash registers?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">J<\/span><span style=\"font-size: 11pt;\">If the taxpayer issues invoices using cash registers, then in the scope of this transaction, which will be documented with an invoice issued using the cash register, the taxpayer is responsible for this transaction <\/span><strong><span style=\"font-size: 11pt;\">it will not<\/span><\/strong><span style=\"font-size: 11pt;\"> there was an obligation to issue a structured invoice<\/span><span style=\"font-size: 11pt;\">j<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Another quite important issue that you need to pay attention to is the issue of simplified invoices, including receipts <\/span><span style=\"font-size: 11pt;\">Tax Identification Number<\/span><span style=\"font-size: 11pt;\"> up to PLN 450. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">During the transitional period - which will certainly be introduced by the government, regardless of the date of implementation of the obligation to use KSeF - in<\/span><span style=\"font-size: 11pt;\"> During this period, it will be possible to issue simplified invoices beyond <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> and of course there will also be such a function of a simplified invoice, a receipt from. will be treated as a simplified invoice <\/span><span style=\"font-size: 11pt;\">Tax Identification Number<\/span><span style=\"font-size: 11pt;\"> up to PLN 450, so transactions that will be documented in this form will also be valid during this transitional period <\/span><strong><span style=\"font-size: 11pt;\">off<\/span><\/strong><span style=\"font-size: 11pt;\"> from the obligation to document it with a structured invoice. <\/span><span style=\"display: inline-block; height: 1em;\"><span style=\"display: none;\">.<\/span><\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Powstaje_oczywiscie_pytanie_o_to_w_jakim_zakresie_podatnicy_przedsiebiorcy_beda_mieli_obowiazek_wystawiac_faktury_ustrukturyzowane_w_KSeF\"><\/span><span style=\"font-size: 11pt;\">Of course, the question arises as to what extent taxpayers and entrepreneurs will be obliged to issue structured invoices <\/span><span style=\"font-size: 11pt;\">KSeF?<\/span><span style=\"font-size: 11pt;\"> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">The general rule is that the obligation to issue an invoice in the form of a structured invoice, i.e. this one <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">invoices, will cover transactions carried out between entrepreneurs. And note, this is very important information, also in the case of sales made to foreign entities, entities from the European Union or entities from outside the European Union, we will be obliged to document the transaction with a structured invoice, issued in <\/span><span style=\"font-size: 11pt;\">Fr<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F<\/span><span style=\"font-size: 11pt;\">. In such a case, we will only be obliged to provide such buyer with an invoice<\/span><span style=\"font-size: 11pt;\"> (or rather visualization of a structured invoice, e.g. in the form of a PDF file)<\/span><span style=\"font-size: 11pt;\"> in a manner agreed with him<\/span><span style=\"font-size: 11pt;\"> (i.e. as before)<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">To sum up<\/span><span style=\"font-size: 11pt;\"> transactions between entrepreneurs will be subject to the obligation to issue invoices<\/span><span style=\"font-size: 11pt;\"> structured<\/span><span style=\"font-size: 11pt;\"> using <\/span><span style=\"font-size: 11pt;\">Fr<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F<\/span><span style=\"font-size: 11pt;\"> <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\">The exception will apply to entrepreneurs who do not have their registered office in Poland, although, for example, they are registered in Poland or do not have a permanent place of business in Poland through which they would perform transactions for the buyer.<\/span><span style=\"font-size: 11pt;\">alive. <\/span><span style=\"font-size: 11pt;\">In that case they <\/span><strong><span style=\"font-size: 11pt;\">they will have no obligation<\/span><\/strong><span style=\"font-size: 11pt;\"> issuing structured invoices. The conclusion is that the vast majority of taxpayers based in Poland will have to issue such invoices in <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"KSeF_a_transakcje_B2C\"><\/span><span style=\"font-size: 11pt;\">KSeF and B2C transactions<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">An important exception that appears here is the exception to the exclusion from issuing invoices <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, i.e. documenting transactions for natural persons <\/span><strong><span style=\"font-size: 11pt;\">not running a business<\/span><\/strong><span style=\"font-size: 11pt;\">.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Taxpayers who sell to natural persons who do not run a business, <\/span><strong><span style=\"font-size: 11pt;\">they will have no obligation<\/span><\/strong><span style=\"font-size: 11pt;\"> documenting these transactions by issuing a structured invoice<\/span><span style=\"font-size: 11pt;\"> and send it to KSeF<\/span><span style=\"font-size: 11pt;\">. <\/span><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\"> In such a case, the transaction can be documented with a traditional paper invoice or an invoice issued in <\/span><span style=\"font-size: 11pt;\">file form<\/span><span style=\"font-size: 11pt;\"> PD<\/span><span style=\"font-size: 11pt;\">F<\/span><span style=\"font-size: 11pt;\"> or in another electronic form<\/span><span style=\"font-size: 11pt;\">hey<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">The above example shows<\/span><span style=\"font-size: 11pt;\">that we will be able to encounter various forms of invoice<\/span><span style=\"font-size: 11pt;\"> him<\/span><span style=\"font-size: 11pt;\"> We will be fully obliged to issue only structured invoices. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Roznice_miedzy_postaciami_faktur_papierowa_elektroniczna_ustrukturyzowana\"><\/span><span style=\"font-size: 11pt;\">Differences between <\/span><span style=\"font-size: 11pt;\">characters<\/span><span style=\"font-size: 11pt;\"> invoices (paper, electronic, structured)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">C<\/span><span style=\"font-size: 11pt;\">Is it important to distinguish the form of invoice? <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">To answer directly: <\/span><span style=\"font-size: 11pt;\">Yes, because the regulations are currently being prepared to enter into force <\/span><span style=\"font-size: 11pt;\">(<\/span><span style=\"font-size: 11pt;\">are already adopted<\/span><span style=\"font-size: 11pt;\">),<\/span><span style=\"font-size: 11pt;\"> define different legal consequences depending on the form of invoice we are dealing with. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">What are the basic issues? <\/span><span style=\"font-size: 11pt;\">belongs<\/span><span style=\"font-size: 11pt;\"> note? Above all<\/span><span style=\"font-size: 11pt;\"> m<\/span><span style=\"font-size: 11pt;\">We should note that if we compare a structured invoice<\/span><span style=\"font-size: 11pt;\"> (<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-F<\/span><span style=\"font-size: 11pt;\">actura<\/span><span style=\"font-size: 11pt;\">)<\/span><span style=\"font-size: 11pt;\">, with a traditional paper invoice or with a traditional electronic invoice<\/span><span style=\"font-size: 11pt;\"> (e.g. in PDF form)<\/span><span style=\"font-size: 11pt;\">, here in the regulations we have specific consequences related to <\/span><strong><span style=\"font-size: 11pt;\">date (<\/span><span style=\"font-size: 11pt;\">moment<\/span><span style=\"font-size: 11pt;\">)<\/span><span style=\"font-size: 11pt;\"> exposure<\/span><\/strong><span style=\"font-size: 11pt;\"> such an invoice<\/span><span style=\"font-size: 11pt;\">.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Let&#039;s remember that in the case of a structured invoice, this moment <\/span><span style=\"font-size: 11pt;\">(<\/span><span style=\"font-size: 11pt;\">issuing an invoice<\/span><span style=\"font-size: 11pt;\">)<\/span><span style=\"font-size: 11pt;\">, i.e. the creation of a document producing legal effects, has been legally defined.<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">This moment will be the moment of transmission<\/span><span style=\"font-size: 11pt;\"> (or more precisely, pickup <\/span><span style=\"font-size: 11pt;\">invoices<\/span><span style=\"font-size: 11pt;\">)<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">by KSeF and assigned a KSeF number<\/span><span style=\"font-size: 11pt;\">. In the case of a paper or traditional electronic invoice, other than <\/span><span style=\"font-size: 11pt;\">e-Invoice<\/span><span style=\"font-size: 11pt;\">, this will, of course, be the moment when the preparation of the document ends.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">R<\/span><span style=\"font-size: 11pt;\">also <\/span><span style=\"font-size: 11pt;\">should be returned<\/span><span style=\"font-size: 11pt;\"> attention to the regulations <\/span><span style=\"font-size: 11pt;\">VAT Act<\/span><span style=\"font-size: 11pt;\"> will specify different rules for settling corrections related to corrective invoices depending on the type of invoice we encounter in a given case and the form of the invoice <\/span><span style=\"font-size: 11pt;\">we will receive. <\/span><span style=\"font-size: 11pt;\">M<\/span><span style=\"font-size: 11pt;\">it may happen that we will make purchases, e.g<\/span><span style=\"font-size: 11pt;\">litter<\/span><span style=\"font-size: 11pt;\"> about the taxpayer&#039;s status <\/span><span style=\"font-size: 11pt;\">VAT <\/span><span style=\"font-size: 11pt;\">active, but not having its registered office in Poland or having a permanent place of business in Poland, will issue us an invoice<\/span><span style=\"font-size: 11pt;\"> with VAT<\/span><span style=\"font-size: 11pt;\"> and we will receive this invoice in the form of a paper invoice or a traditional electronic one. <\/span><span style=\"font-size: 11pt;\">However, o<\/span><span style=\"font-size: 11pt;\">d most of our contractors will receive invoices in the form of structured invoices with the participation of <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">actur <\/span><span style=\"font-size: 11pt;\">and <\/span><span style=\"font-size: 11pt;\">we will be from it <\/span><span style=\"font-size: 11pt;\">they could <\/span><span style=\"font-size: 11pt;\">These invoices <\/span><span style=\"font-size: 11pt;\">download<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">So of course what is important here is that we are aware of these different consequences. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Belongs<\/span><span style=\"font-size: 11pt;\"> Please note that from the perspective of the form of invoice, legal provisions, but also technical requirements, introduce certain discrepancies between individual forms of invoice. <\/span><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\"> case <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">structured invoice, issued as a settlement invoice, it will be necessary to indicate that we are issuing this type of invoice in the content of the invoice and provide the numbers <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, in the content of this invoice, as part of the catalog of information contained in this invoice. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Additionally, if it so happens that we will provide an invoice that<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">was issued as structured<\/span><span style=\"font-size: 11pt;\"> In<\/span><span style=\"font-size: 11pt;\"> other form, they made it available to our contractor in a way other than through <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, then the regulations provide for the obligation to place on <\/span><strong><span style=\"font-size: 11pt;\">visualization<\/span><\/strong><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">such invoice a special verification code<\/span><span style=\"font-size: 11pt;\"> (QR code)<\/span><span style=\"font-size: 11pt;\">, so this also causes a certain specificity of structured invoices. <\/span><span style=\"font-size: 11pt;\">We wrote more about QR codes in the entry analyzing the proposed provisions of the Regulations of the Ministry of Finance related to the introduction of KSeF: <\/span><a href=\"\/en\/ksef-rozporzadzenia\/\"><span style=\"text-decoration: underline; color: #0000ff; font-size: 11pt;\">Regulations regarding KSeF - analysis of two published draft regulations on the organization of the National e-Invoice System (KSeF)<\/span><\/a><span style=\"font-size: 11pt;\">. We encourage you to read the content of the entry and supplement your knowledge regarding QR codes in the visualization of KSeF invoices.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">T<\/span><span style=\"font-size: 11pt;\">what a characteristic element<\/span><span style=\"font-size: 11pt;\">, but very important<\/span><span style=\"font-size: 11pt;\"> issuing invoices using the National System <\/span><span style=\"font-size: 11pt;\">e-<\/span><span style=\"font-size: 11pt;\">The invoices will be that <\/span><span style=\"font-size: 11pt;\">n<\/span><span style=\"font-size: 11pt;\">i.e. we will be able to send to <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">attachments <\/span><span style=\"font-size: 11pt;\">together with <\/span><span style=\"font-size: 11pt;\">invoice<\/span><span style=\"font-size: 11pt;\">. <\/span><span style=\"font-size: 11pt;\">It will be possible to send references, or simply put, a link to attachments that are important from a business point of view for a given entrepreneur, such as a document confirming the order.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Mentioned earlier <\/span><span style=\"font-size: 11pt;\">these three forms of invoices that will appear in trade, of course on what scale for individual entrepreneurs, what forms of invoices we will deal with, depends on the specificity of a given entrepreneur, on the specificity of his business activity. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">We very often deal with entrepreneurs who make most of their sales to natural persons who do not run a business, and therefore issuing invoices to such entrepreneurs<\/span><span style=\"font-size: 11pt;\"> KSeF<\/span><span style=\"font-size: 11pt;\"> will be much narrower, because the specificity of the activity will be such that t<\/span><span style=\"font-size: 11pt;\">akich<\/span><span style=\"font-size: 11pt;\"> invoices in<\/span><span style=\"font-size: 11pt;\"> KSeF (B2C)<\/span><span style=\"font-size: 11pt;\"> <\/span><strong><span style=\"font-size: 11pt;\">n<\/span><span style=\"font-size: 11pt;\">they won&#039;t<\/span><span style=\"font-size: 11pt;\"> they had an obligation<\/span><\/strong><span style=\"font-size: 11pt;\"> expose <\/span><span style=\"font-size: 11pt;\">for their customers who are consumers. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">However, those companies that cooperate only with entrepreneurs, of course, will have to issue fully structured invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">T<\/span><span style=\"font-size: 11pt;\">These three forms of invoices mean the need to implement appropriate procedures in the company related to issuing and receiving invoices so as to be prepared to use, in appropriate cases, those specified in the regulations, and in cases resulting from the regulations, the appropriate form of invoice. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Czy_beda_takie_podmioty_ktore_nie_beda_musialy_wdrazac_KSeF_i_co_z_kontrahentami_zagranicznymi\"><\/span><span style=\"font-size: 11pt;\">C<\/span><span style=\"font-size: 11pt;\">There will be entities that will not have to implement <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> and what about foreign contractors?<\/span><span style=\"font-size: 11pt;\">?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">J<\/span><span style=\"font-size: 11pt;\">If someone is an entrepreneur, there is basically no case in which they will be able to afford not to implement it. <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. Well, by functioning as a VA taxpayer<\/span><span style=\"font-size: 11pt;\">T<\/span><span style=\"font-size: 11pt;\">, there may always be a situation where we will make sales who would not sell to entrepreneurs,<\/span><span style=\"font-size: 11pt;\"> That is<\/span><span style=\"font-size: 11pt;\"> which would only sell to natural persons who do not run a business. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Will all industries be covered by the system? <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">? <\/span><span style=\"font-size: 11pt;\">T<\/span><span style=\"font-size: 11pt;\">ah, not here <\/span><span style=\"font-size: 11pt;\">off<\/span><span style=\"font-size: 11pt;\">\u0144<\/span><span style=\"font-size: 11pt;\"> due to industries and foreign contractors. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\">cooperation with foreign contractors means cooperation in the field of sales and purchases. <\/span><span style=\"font-size: 11pt;\">Questions<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">what we need to pay attention to<\/span><span style=\"font-size: 11pt;\"> in the context of KSeF<\/span><span style=\"font-size: 11pt;\">?<\/span><span style=\"font-size: 11pt;\"> Sales made to foreign entrepreneurs will be subject to the obligation to issue a <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> structured invoices. <\/span><span style=\"font-size: 11pt;\">But how can a foreign contractor download an invoice from KSeF if he is not obliged to use the National e-Invoice System? T<\/span><span style=\"font-size: 11pt;\">We will be able to deliver this type of invoice to the contractor in the manner agreed with him. So a traditional paper invoice can also be an option<\/span><span style=\"font-size: 11pt;\"> (printout of a structured invoice visualization)<\/span><span style=\"font-size: 11pt;\"> or an invoice <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">electronic w<\/span><span style=\"font-size: 11pt;\"> file form <\/span><span style=\"font-size: 11pt;\">PDF<\/span><span style=\"font-size: 11pt;\"> (visualization of a structured invoice)<\/span><span style=\"font-size: 11pt;\">. <\/span><span style=\"font-size: 11pt;\">This situation occurs when issuing a sales invoice, however<\/span><span style=\"font-size: 11pt;\"> when making purchases from foreign entrepreneurs who have taxpayer status <\/span><span style=\"font-size: 11pt;\">VAT <\/span><span style=\"font-size: 11pt;\">Whether<\/span><span style=\"font-size: 11pt;\">n<\/span><span style=\"font-size: 11pt;\">nego, we must be aware of their taxpayer status <\/span><span style=\"font-size: 11pt;\">VAT <\/span><span style=\"font-size: 11pt;\">Whether<\/span><span style=\"font-size: 11pt;\">n<\/span><span style=\"font-size: 11pt;\">nego, it will not automatically mean that we will receive an invoice from them via <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. <\/span><span style=\"font-size: 11pt;\">It should be assumed that in 99% cases we will still receive an invoice from foreign contractors in paper or electronic form (PDF). <\/span><span style=\"font-size: 11pt;\">Because a foreign entrepreneur will be obliged to issue invoices in... <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, only if he has a permanent place of business in Poland, through which he carries out the transaction. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Therefore, it may happen that as part of cooperation with <\/span><span style=\"font-size: 11pt;\">behind<\/span><span style=\"font-size: 11pt;\">gr<\/span><span style=\"font-size: 11pt;\">anic<\/span><span style=\"font-size: 11pt;\"> Of course, we will use invoices in a form other than a structured invoice for our contractors. However, let us remember<\/span><span style=\"font-size: 11pt;\"> That<\/span><span style=\"font-size: 11pt;\"> by selling to entities<\/span><span style=\"font-size: 11pt;\"> from the European Union or <\/span><span style=\"font-size: 11pt;\">from outside the Union, <\/span><strong><span style=\"font-size: 11pt;\">we will have an obligation<\/span><\/strong><span style=\"font-size: 11pt;\"> issuing an invoice using <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system e<\/span><span style=\"font-size: 11pt;\">-F<\/span><span style=\"font-size: 11pt;\">actur. <\/span><span style=\"display: inline-block; height: 1em;\"><span style=\"display: none;\">.<\/span><\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Faktura_ustrukturyzowana_e-Faktura_faktura_KSeF\"><\/span><span style=\"font-size: 11pt;\">Structured invoice (e-Invoice)<\/span><span style=\"font-size: 11pt;\">,<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">KSeF invoice<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">C<\/span><span style=\"font-size: 11pt;\">zym is <\/span><span style=\"font-size: 11pt;\">what are its features?<\/span><span style=\"font-size: 11pt;\">? Structured invoice as defined in the Act <\/span><span style=\"font-size: 11pt;\">about VAT<\/span><span style=\"font-size: 11pt;\"> characterized by certain specific features. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Of course, as a rule, it is a type of electronic invoice. This structured invoice, e<\/span><span style=\"font-size: 11pt;\">-F<\/span><span style=\"font-size: 11pt;\">actura<\/span><span style=\"font-size: 11pt;\"> &#8211;<\/span><span style=\"font-size: 11pt;\"> we can use these names interchangeably<\/span><span style=\"font-size: 11pt;\">.<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">It&#039;s t<\/span><span style=\"font-size: 11pt;\">o the invoice that was issued using <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, i.e. he was involved in the process of issuing an invoice in the creation of this document <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">The invoice issue date is defined in such a case in the law, i.e. this moment <\/span><strong><span style=\"font-size: 11pt;\">date of transfer<\/span><\/strong><span style=\"font-size: 11pt;\"> (<\/span><strong><span style=\"font-size: 11pt;\">influence<\/span><\/strong><span style=\"font-size: 11pt;\">)<\/span><span style=\"font-size: 11pt;\"> invoices to <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">What other feature characterizes a structured invoice? <\/span><span style=\"font-size: 11pt;\">Such a feature is undoubtedly n<\/span><span style=\"font-size: 11pt;\">assign number<\/span><span style=\"font-size: 11pt;\">any received<\/span><span style=\"font-size: 11pt;\"> invoice through the system <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. Remember the number assigned to the invoice by the system <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> this is a separate number than the number we assign to the invoice on our side, in our system, to distinguish this invoice from other invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Therefore, a structured invoice is characterized by having two numbers. Our number assigned to such an invoice and the number assigned to such an invoice by the system <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, at the moment when <\/span><span style=\"font-size: 11pt;\">KSeF <\/span><span style=\"font-size: 11pt;\">will accept this invoice, verify its technical compliance with the requirements for a structured invoice and save it<\/span><span style=\"font-size: 11pt;\">e <\/span><span style=\"font-size: 11pt;\">I <\/span><span style=\"font-size: 11pt;\">In <\/span><span style=\"font-size: 11pt;\">your own <\/span><span style=\"font-size: 11pt;\">repository<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Of course eF<\/span><span style=\"font-size: 11pt;\">The document is characterized by the fact that its content must include information and data required by law, in an appropriate manner in terms of organizing this information. This way of organizing is a diagram, structure, of a structured invoice. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Or<\/span><span style=\"font-size: 11pt;\">y<\/span><span style=\"font-size: 11pt;\">original character <\/span><span style=\"font-size: 11pt;\">e-Invoices <\/span><span style=\"font-size: 11pt;\">is an electronic file, a structured invoice in the form of an XML file, and the content of the information contained in the invoice is properly organized in this structure according to the schema required for a structured invoice. <\/span><span style=\"font-size: 11pt;\">Currently, this is the second version <\/span><span style=\"font-size: 11pt;\">schemes<\/span><span style=\"font-size: 11pt;\"> In <\/span><a href=\"https:\/\/www.podatki.gov.pl\/e-deklaracje\/dokumentacja-it\/struktury-dokumentow-xml\/#ksef\"><span style=\"text-decoration: underline; color: #0000ff; font-size: 11pt;\">Central Document Repository<\/span><\/a><span style=\"font-size: 11pt;\">.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">So o<\/span><span style=\"font-size: 11pt;\">r<\/span><span style=\"font-size: 11pt;\">y<\/span><span style=\"font-size: 11pt;\">The original form is a file with saved data, according to an appropriate structure<\/span><span style=\"font-size: 11pt;\"> (<\/span><span style=\"font-size: 11pt;\">diagram<\/span><span style=\"font-size: 11pt;\"> XSD)<\/span><span style=\"font-size: 11pt;\"> in XML format. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\"><a href=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad-300x271.png\" alt=\"KseF - przyk\u0142ad faktury ustrukturyzowanej XML\" width=\"300\" height=\"271\" class=\"alignnone wp-image-382 size-medium\" srcset=\"https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad-300x271.png 300w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad-1024x925.png 1024w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad-768x694.png 768w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad-13x12.png 13w, https:\/\/ksefapi.pl\/wp-content\/uploads\/2024\/02\/eFaktura_KSeF_przyklad.png 1147w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/span><strong><span style=\"font-size: 11pt;\"><br \/>\n<\/span><\/strong><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">As you can easily guess, the XML file j<\/span><span style=\"font-size: 11pt;\">is a document<\/span><span style=\"font-size: 11pt;\">em<\/span><span style=\"font-size: 11pt;\">, which is difficult for a human to work with, so the concept of a structured invoice appears in the context of a structured invoice <\/span><strong><span style=\"font-size: 11pt;\">visualization<\/span><\/strong><span style=\"font-size: 11pt;\">. Therefore, the information stored in the XML file is processed by an appropriate IT tool so that we, as people, can easily read the information presented inside the XML file in the structure of a structured invoice. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Na_co_nalezy_szczegolna_uwage_z_perspektywy_faktur_strukturyzowanych\"><\/span><span style=\"font-size: 11pt;\">For what <\/span><span style=\"font-size: 11pt;\">belongs <\/span><span style=\"font-size: 11pt;\">particular attention from the perspective of structured invoices<\/span><span style=\"font-size: 11pt;\">?<\/span><span style=\"font-size: 11pt;\"> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"display: inline-block; height: 1em;\"><span style=\"display: none;\">.<\/span><\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Belongs<\/span><span style=\"font-size: 11pt;\"> of course, remember that the moment of issuing such an invoice is normatively defined, i.e. the moment of its issuance, the creation of this document in the legal sense, and at the same time the moment of entry of this document into legal circulation, because at this moment the document is basically transferred to the contractor, i.e. the moment of sending it down <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">This is the moment of exposure. And now <\/span><span style=\"font-size: 11pt;\">KSeF (after receiving the invoice)<\/span><span style=\"font-size: 11pt;\"> verifies the technical compliance of the document with the technical requirements for a structured invoice. <\/span><span style=\"font-size: 11pt;\">P<\/span><span style=\"font-size: 11pt;\">about such verification, if it is positive, assigns a number to the invoice and saves it in its archive<\/span><span style=\"font-size: 11pt;\">wum<\/span><span style=\"font-size: 11pt;\"> and the moment of assigning the number<\/span><span style=\"font-size: 11pt;\"> KSeF<\/span><span style=\"font-size: 11pt;\">, is also the moment of receipt of the invoice by the buyer. This is the moment of receipt of the invoice, which is defined in the legal sense, and therefore it is a separate moment than the moment of receiving an invoice in paper form or the moment of receiving an invoice in electronic form, other than by means of <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">actur. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">What else is worth paying attention to and what should you remember? <\/span><span style=\"font-size: 11pt;\">Page<\/span><span style=\"font-size: 11pt;\">The structured invoice structure is prepared to issue various types of invoices. However, of course, when issuing a specific invoice documenting the performance of a service, an invoice documenting the receipt of an advance payment, a settlement invoice, a corrective invoice, a corrective invoice for an advance payment, a corrective invoice for a settlement invoice, we must, when issuing such an invoice, write down in the content of the structured invoice in the appropriate field <\/span><span style=\"font-size: 11pt;\">like this <\/span><span style=\"font-size: 11pt;\">information<\/span><span style=\"font-size: 11pt;\">, That is <\/span><span style=\"font-size: 11pt;\">what type of structured invoice do we issue?<\/span><span style=\"font-size: 11pt;\">. Based on the given type, the KSeF system knows which fields<\/span><span style=\"font-size: 11pt;\"> in this invoice should be verified as mandatory, as one that we should complete. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Postepowanie_w_sytuacjach_wyjatkowych\"><\/span><span style=\"font-size: 11pt;\">Procedure in emergency situations <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">F<\/span><span style=\"font-size: 11pt;\">functioning during the mandatory KSEF period, the entrepreneur must be prepared to function in various cases, as if in different situations. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">What&#039;s going on here? Above all, <\/span><span style=\"font-size: 11pt;\">should have <\/span><span style=\"font-size: 11pt;\">knowing that we can <\/span><span style=\"font-size: 11pt;\">deal with invoices in various forms<\/span><span style=\"font-size: 11pt;\">, both on the sales side and on the purchasing side. <\/span><span style=\"font-size: 11pt;\">P<\/span><span style=\"font-size: 11pt;\">employees in the company must know what it means and what consequences it causes, especially in terms of identifying the moment of receiving an invoice or the moment of issuing an invoice. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Additionally, we must note that the provisions governing the operation of the mandatory national system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices also provide for the possibility of extraordinary situations in which it will not be possible to issue a structured invoice, despite the taxpayer&#039;s obligation to<\/span><span style=\"font-size: 11pt;\"> In<\/span><span style=\"font-size: 11pt;\"> such a standard procedure. Such extraordinary cases may occur in the event of service work at KS<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F, in case of KS failure<\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">, but a failure about which messages will be sent by the system itself or with the help of <\/span><span style=\"font-size: 11pt;\">interface<\/span><span style=\"font-size: 11pt;\">at<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">accompanying document, or on the website of the Ministry of Finance, we may also be dealing with a qualified failure, i.e. such a total failure that the only information provided about such a failure may reach us after<\/span><span style=\"font-size: 11pt;\">from funds <\/span><span style=\"font-size: 11pt;\"> mass media, for example radio. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">And, of course, another extraordinary situation is the inability to issue an invoice for reasons attributable to the taxpayer. We must be aware that each of these situations has its own characteristics and in the event of each of these situations, the taxpayer must behave appropriately. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\"> in the case of service work, in the event of such an ordinary failure, we issue invoices according to the template for a structured invoice and we have to send such an invoice to <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> after its issuance. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">This<\/span><span style=\"font-size: 11pt;\"> exposure is what it will really come down to<\/span><span style=\"font-size: 11pt;\">ow to her sister<\/span><span style=\"font-size: 11pt;\">preparation and transfer to our contractor. As for the emergency<\/span><span style=\"font-size: 11pt;\">and<\/span><span style=\"font-size: 11pt;\">e qualified, i.e. a total failure<\/span><span style=\"font-size: 11pt;\">and<\/span><span style=\"font-size: 11pt;\">\u0119 where everything doesn&#039;t work, for example there is no electricity at all, <\/span><span style=\"font-size: 11pt;\">In<\/span><span style=\"font-size: 11pt;\"> doesn&#039;t work at all <\/span><span style=\"font-size: 11pt;\">AND<\/span><span style=\"font-size: 11pt;\">nternet, so of course in such a situation the taxpayer will be entitled to use a classic paper invoice to issue classic paper invoices or classic electronic invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">In the event of a failure on the taxpayer&#039;s side, this is very interesting and, in a sense, very disturbing, because the current regulations provide that if the taxpayer has problems with issuing e.g.<\/span><span style=\"font-size: 11pt;\">-F<\/span><span style=\"font-size: 11pt;\">invoices, the taxpayer will have to submit them <\/span><span style=\"font-size: 11pt;\">eF<\/span><span style=\"font-size: 11pt;\">actur<\/span><span style=\"font-size: 11pt;\">y<\/span><span style=\"font-size: 11pt;\"> down <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> the day after it was issued<\/span><span style=\"font-size: 11pt;\">.<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">N<\/span><span style=\"font-size: 11pt;\">not after the end of the failure that occurred on the taxpayer&#039;s side, but only after the day it was issued, so it is also worth returning it <\/span><span style=\"font-size: 11pt;\">for this <\/span><span style=\"font-size: 11pt;\">attention. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Weryfikacja_merytoryczna_czyli_cos_czego_KSeF_za_nas_nie_zrobi\"><\/span><span style=\"font-size: 11pt;\">Substantive verification, something that KSeF will not do for us<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">As before, it is crucial when using invoices to ensure the substantive consistency of the data presented on the issued invoice with how the transaction actually took place, and of course, from the perspective of purchase invoices, it is crucial that we verify the substantive correctness of the purchase invoice and the validity of its issuance to us as an entrepreneur. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><strong><span style=\"font-size: 11pt;\">P<\/span><span style=\"font-size: 11pt;\">Please remember<\/span><span style=\"font-size: 11pt;\">oh<\/span><span style=\"font-size: 11pt;\"> that the invoice has been received<\/span><span style=\"font-size: 11pt;\"> cost<\/span><span style=\"font-size: 11pt;\"> With <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\">, you will not provide a guarantee that this invoice was validly issued to you and that it correctly describes the transaction to which it relates<\/span><\/strong><span style=\"font-size: 11pt;\">. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">AND<\/span><span style=\"font-size: 11pt;\"> Therefore, as before, it will be necessary to organize appropriate processes, verify purchase invoices in terms of the validity of issuing the company and the correctness of the transaction description included in such a purchase invoice. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Go_live_KSeF_2025_i_co_wtedy\"><\/span><span style=\"font-size: 11pt;\">Go live<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">KSeF<\/span><span style=\"font-size: 11pt;\"> (2025)<\/span><span style=\"font-size: 11pt;\"> and then what?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Running a business in <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">r<\/span><span style=\"font-size: 11pt;\"> compulsory SC<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F will force us and our employees <\/span><span style=\"font-size: 11pt;\">In <\/span><span style=\"font-size: 11pt;\">company sure <\/span><span style=\"font-size: 11pt;\">a heightened kind of alertness that can be called <\/span><span style=\"font-size: 11pt;\">KSeFowa<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">awareness<\/span><span style=\"font-size: 11pt;\">and<\/span><span style=\"font-size: 11pt;\"> taxes<\/span><span style=\"font-size: 11pt;\">and<\/span><span style=\"font-size: 11pt;\">. What is it about? <\/span><span style=\"font-size: 11pt;\">B<\/span><span style=\"font-size: 11pt;\">We had to be aware that when issuing a structured invoice, the issuance is directly related to the fact that the invoice is sent to the KS<\/span><span style=\"font-size: 11pt;\">eF, v<\/span><span style=\"font-size: 11pt;\">so when we issue a structured invoice, this invoice <\/span><strong><span style=\"font-size: 11pt;\">will enter legal circulation<\/span><\/strong><span style=\"font-size: 11pt;\">. This will mean that <\/span><span style=\"font-size: 11pt;\">j<\/span><span style=\"font-size: 11pt;\">If any error appears on this invoice, we will have to issue a corrective invoice in the form of a structured invoice. <\/span><span style=\"font-size: 11pt;\">AND<\/span><span style=\"font-size: 11pt;\"> go through the entire procedure of issuing a structured invoice. <\/span><span style=\"font-size: 11pt;\">M<\/span><span style=\"font-size: 11pt;\">Of course, we will try to be prepared for these unusual situations related to the inability to issue a structured invoice due to problems <\/span><span style=\"font-size: 11pt;\">occurring<\/span><span style=\"font-size: 11pt;\"> on the side <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices, or due to problems on our side. <\/span><\/p>\n<h2 style=\"margin-top: 10pt; padding-top: 0; margin-bottom: 0pt; padding-bottom: 0; line-height: 1.38; font-weight: bold; color: #4f81bd; font-size: 13pt;\"><span class=\"ez-toc-section\" id=\"Znaczenie_narzedzi_informatycznych\"><\/span><span style=\"font-size: 11pt;\">The importance of IT tools<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">the paradise E-Invoice system, an IT system that participates in the process of issuing invoices, archives these invoices, enables downloading invoices, forwards invoices to buyers, and yes, allows buyers to download invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Only the largest companies will have it <\/span><span style=\"font-size: 11pt;\">direct access to <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices<\/span><span style=\"font-size: 11pt;\">.<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">Most entrepreneurs<\/span><span style=\"font-size: 11pt;\">to cooperate with this system, to use <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Faktur must have appropriate IT tools to support it <\/span><span style=\"font-size: 11pt;\">their<\/span><span style=\"font-size: 11pt;\"> work, <\/span><span style=\"font-size: 11pt;\">their<\/span><span style=\"font-size: 11pt;\"> exchanging information with <\/span><span style=\"font-size: 11pt;\">K<\/span><span style=\"font-size: 11pt;\">paradise <\/span><span style=\"font-size: 11pt;\">S<\/span><span style=\"font-size: 11pt;\">system <\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">-Invoices, <\/span><span style=\"font-size: 11pt;\">their<\/span><span style=\"font-size: 11pt;\"> the process of issuing invoices, the process of collecting purchase invoices, but also supported <\/span><span style=\"font-size: 11pt;\">their<\/span><span style=\"font-size: 11pt;\"> in the process of granting, receiving and managing authorizations to use KS<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F by users who will connect to KS<\/span><span style=\"font-size: 11pt;\">e<\/span><span style=\"font-size: 11pt;\">F<\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">on behalf of the companies in which they are employed or represent. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">IN<\/span><span style=\"font-size: 11pt;\">It is also worth paying attention to the fact that when it comes to IT tools, they will be there<\/span><span style=\"font-size: 11pt;\"> they<\/span><span style=\"font-size: 11pt;\"> they could also support us in the processes of issuing invoices, as if to support us in the implementation of this process of issuing invoices so as to ensure substantive reliability and correctness of the data presented in the invoice issued by us, but they will also serve to support us in the process of verifying the substantive correctness of purchase invoices. <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">It is also important whether a given tool can automate some activities, e.g. by downloading contractor data and completing the appropriate invoice fields for the user. No less important is integration with the white list of VAT payers and <\/span><span style=\"font-size: 11pt;\">other external systems such as <\/span><span style=\"font-size: 11pt;\"> <\/span><span style=\"font-size: 11pt;\">REGON, KRS, CEIDG or European VIES.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">All these additional functionalities are definitely worth paying attention to when choosing the tool you want to use to integrate with KSeF. We encourage you to choose proven suppliers who have been operating in the industry for many years and have a number of integrations in their portfolio and offer ready-made tools, such as programming libraries, applications or provide a dedicated REST interface <\/span><span style=\"font-size: 11pt;\">API. We are aware that price also plays an important role in choosing a solution, but please also take into account the availability of documentation, SLA, i.e. the level of guaranteed services and technical support offered by a given integrator.<\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Let&#039;s end with hope<\/span><span style=\"font-size: 11pt;\">that when we get through successfully, we will pass<\/span><span style=\"font-size: 11pt;\">With <\/span><span style=\"font-size: 11pt;\">the process of implementing the national invoice system, these new solutions, when we get used to the new business reality in which we will have to operate<\/span><span style=\"font-size: 11pt;\"> next year (read more about the postponement of the entry into force of the KSeF in our article),<\/span><span style=\"font-size: 11pt;\"> it will actually be beneficial for us<\/span><span style=\"font-size: 11pt;\"> as entrepreneurs<\/span><span style=\"font-size: 11pt;\"> solution. When we properly prepare for it, implement appropriate procedures, equip ourselves with the necessary knowledge, appropriate IT tools, adequate<\/span><span style=\"font-size: 11pt;\">about our needs.<\/span><span style=\"font-size: 11pt;\"> <\/span><\/p>\n<p style=\"margin-top: 0pt; padding-top: 0; margin-bottom: 10pt; padding-bottom: 0; line-height: 1.38;\"><span style=\"font-size: 11pt;\">Wishing you quick and trouble-free integration with the National e-Invoice System, we encourage you to familiarize yourself with the offer of tools provided by our website.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>KSeF \u2013 learn all the most important information about the National System of e-Invoices Basic information Ladies and gentlemen, first of all, in this article we want to collect and present all the most important information and draw your attention to the consequences for entrepreneurs of introducing the mandatory National System of e-Invoices, abbreviated as KSeF. The moment when KSEF becomes [\u2026]<\/p>","protected":false},"author":2,"featured_media":351,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,10,6],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/381"}],"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=381"}],"version-history":[{"count":2,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/381\/revisions"}],"predecessor-version":[{"id":384,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/posts\/381\/revisions\/384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/media\/351"}],"wp:attachment":[{"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/media?parent=381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/categories?post=381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ksefapi.pl\/en\/wp-json\/wp\/v2\/tags?post=381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}