KSeF – learn all the most important information about the National e-Invoice System

Basic information

Ladies and Gentlemen, first of all, I would like toem in this article, collect and present all the most important information and draw your attention to the consequences that the introduction of mandatory Kparadise Ssystem e-Invoices KSeF for short.

Mthe moment when KSEF will become a mandatory solution, of course no longer the first of July 2024. You can read more about the reasons for postponing the entry into force of the KSeF in one of our previous posts: However, KSeF will not be available until 2025 at the earliest! This means that all entrepreneurs have more time to prepare well introduction of the obligation to issue invoices using the National e-Invoice System.

So let's start from the beginning. WITHto understand these consequences, and they will manifest themselves in our everyday practice, which involves encountering three forms of invoice:

To do well To understand the scale of these consequences and their importance, let'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, Kparadise Ssystem e-Invoices.

KSeF this central, created, developed and maintained by the Ministry of Finance information system with which we connect via the Internet, we must to be equipped with appropriate IT tools that will enable us to communicate atpossible and who is involved in the exhibition process eFinvoices and then archives these invoices. Of course, the invoice must meet certain technical requirements because it is transferred to KSeF as an electronic file (XML format).

Co what it really means in practice for individual entrepreneurs entry into force of the KSeF?

First of all, we must note that what is most important and will affect taxpayers first VAT active. The question is whether all of them? Postponing the entry into force of the KSeF will not change its assumptions, namely: kbenefit on principle obligation from the National System e-Taxpayers will have to invoice VAT 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 from VAT, will be obliged to issue invoices using Kparadise Ssystem e-Invoices at a later date.

Who does this apply to? This applies to taxpayers who are covered subjective exemption, 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 KSeF next.

What in the case of transactions carried out using cash registers?

JIf 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 it will not there was an obligation to issue a structured invoicej.

Another quite important issue that you need to pay attention to is the issue of simplified invoices, including receipts Tax Identification Number up to PLN 450.

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 During this period, it will be possible to issue simplified invoices beyond KSeF and of course there will also be such a function of a simplified invoice, a receipt from. will be treated as a simplified invoice Tax Identification Number up to PLN 450, so transactions that will be documented in this form will also be valid during this transitional period off from the obligation to document it with a structured invoice. .

Of course, the question arises as to what extent taxpayers and entrepreneurs will be obliged to issue structured invoices KSeF?

The general rule is that the obligation to issue an invoice in the form of a structured invoice, i.e. this one eFinvoices, 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 FreF. In such a case, we will only be obliged to provide such buyer with an invoice (or rather visualization of a structured invoice, e.g. in the form of a PDF file) in a manner agreed with him (i.e. as before).

To sum up transactions between entrepreneurs will be subject to the obligation to issue invoices structured using FreF

INThe 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.alive. In that case they they will have no obligation issuing structured invoices. The conclusion is that the vast majority of taxpayers based in Poland will have to issue such invoices in KSeF.

KSeF and B2C transactions

An important exception that appears here is the exception to the exclusion from issuing invoices KSeF, i.e. documenting transactions for natural persons not running a business.

Taxpayers who sell to natural persons who do not run a business, they will have no obligation documenting these transactions by issuing a structured invoice and send it to KSeF. IN In such a case, the transaction can be documented with a traditional paper invoice or an invoice issued in file form PDF or in another electronic formhey.

The above example showsthat we will be able to encounter various forms of invoice him We will be fully obliged to issue only structured invoices.

Differences between characters invoices (paper, electronic, structured)

CIs it important to distinguish the form of invoice?

To answer directly: Yes, because the regulations are currently being prepared to enter into force (are already adopted), define different legal consequences depending on the form of invoice we are dealing with.

What are the basic issues? belongs note? Above all mWe should note that if we compare a structured invoice (e-Factura), with a traditional paper invoice or with a traditional electronic invoice (e.g. in PDF form), here in the regulations we have specific consequences related to date (moment) exposure such an invoice.

Let's remember that in the case of a structured invoice, this moment (issuing an invoice), i.e. the creation of a document producing legal effects, has been legally defined. This moment will be the moment of transmission (or more precisely, pickup invoices) by KSeF and assigned a KSeF number. In the case of a paper or traditional electronic invoice, other than e-Invoice, this will, of course, be the moment when the preparation of the document ends.

Ralso should be returned attention to the regulations VAT Act 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 we will receive. Mit may happen that we will make purchases, e.glitter about the taxpayer's status VAT active, but not having its registered office in Poland or having a permanent place of business in Poland, will issue us an invoice with VAT and we will receive this invoice in the form of a paper invoice or a traditional electronic one. However, od most of our contractors will receive invoices in the form of structured invoices with the participation of Kparadise Ssystem eFactur and we will be from it they could These invoices download.

So of course what is important here is that we are aware of these different consequences.

Belongs 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. IN case eFstructured 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 KSeF, in the content of this invoice, as part of the catalog of information contained in this invoice.

Additionally, if it so happens that we will provide an invoice that was issued as structured In other form, they made it available to our contractor in a way other than through KSeF, then the regulations provide for the obligation to place on visualization such invoice a special verification code (QR code), so this also causes a certain specificity of structured invoices. 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: Regulations regarding KSeF - analysis of two published draft regulations on the organization of the National e-Invoice System (KSeF). We encourage you to read the content of the entry and supplement your knowledge regarding QR codes in the visualization of KSeF invoices.

Twhat a characteristic element, but very important issuing invoices using the National System e-The invoices will be that ni.e. we will be able to send to KSeF attachments together with invoice. 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.

Mentioned earlier 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.

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 KSeF will be much narrower, because the specificity of the activity will be such that takich invoices in KSeF (B2C) nthey won't they had an obligation expose for their customers who are consumers.

However, those companies that cooperate only with entrepreneurs, of course, will have to issue fully structured invoices.

TThese 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.

CThere will be entities that will not have to implement KSeF and what about foreign contractors??

JIf someone is an entrepreneur, there is basically no case in which they will be able to afford not to implement it. KSeF. Well, by functioning as a VA taxpayerT, there may always be a situation where we will make sales who would not sell to entrepreneurs, That is which would only sell to natural persons who do not run a business.

Will all industries be covered by the system? KSeF? Tah, not here offń due to industries and foreign contractors.

INcooperation with foreign contractors means cooperation in the field of sales and purchases. Questionse what we need to pay attention to in the context of KSeF? Sales made to foreign entrepreneurs will be subject to the obligation to issue a KSeF structured invoices. But how can a foreign contractor download an invoice from KSeF if he is not obliged to use the National e-Invoice System? TWe 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 (printout of a structured invoice visualization) or an invoice eelectronic w file form PDF (visualization of a structured invoice). This situation occurs when issuing a sales invoice, however when making purchases from foreign entrepreneurs who have taxpayer status VAT Whethernnego, we must be aware of their taxpayer status VAT Whethernnego, it will not automatically mean that we will receive an invoice from them via KSeF. It should be assumed that in 99% cases we will still receive an invoice from foreign contractors in paper or electronic form (PDF). Because a foreign entrepreneur will be obliged to issue invoices in... KSeF, only if he has a permanent place of business in Poland, through which he carries out the transaction.

Therefore, it may happen that as part of cooperation with behindgranic Of course, we will use invoices in a form other than a structured invoice for our contractors. However, let us remember That by selling to entities from the European Union or from outside the Union, we will have an obligation issuing an invoice using Kparadise Ssystem e-Factur. .

Structured invoice (e-Invoice), KSeF invoice

Czym is what are its features?? Structured invoice as defined in the Act about VAT characterized by certain specific features.

Of course, as a rule, it is a type of electronic invoice. This structured invoice, e-Factura – we can use these names interchangeably. It's to the invoice that was issued using KSeF, i.e. he was involved in the process of issuing an invoice in the creation of this document Kparadise Ssystem e-Invoices.

The invoice issue date is defined in such a case in the law, i.e. this moment date of transfer (influence) invoices to KSeF.

What other feature characterizes a structured invoice? Such a feature is undoubtedly nassign numberany received invoice through the system KSeF. Remember the number assigned to the invoice by the system KSeF 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.

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 KSeF, at the moment when KSeF will accept this invoice, verify its technical compliance with the requirements for a structured invoice and save ite I In your own repository.

Of course eFThe 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.

Oryoriginal character e-Invoices 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. Currently, this is the second version schemes In Central Document Repository.

So oryThe original form is a file with saved data, according to an appropriate structure (diagram XSD) in XML format.

As you can easily guess, the XML file jis a documentem, which is difficult for a human to work with, so the concept of a structured invoice appears in the context of a structured invoice visualization. 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.

For what belongs particular attention from the perspective of structured invoices?

.

Belongs 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 KSeF.

This is the moment of exposure. And now KSeF (after receiving the invoice) verifies the technical compliance of the document with the technical requirements for a structured invoice. Pabout such verification, if it is positive, assigns a number to the invoice and saves it in its archivewum and the moment of assigning the number KSeF, 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 Kparadise Ssystem eFactur.

What else is worth paying attention to and what should you remember? PageThe 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 like this information, That is what type of structured invoice do we issue?. Based on the given type, the KSeF system knows which fields in this invoice should be verified as mandatory, as one that we should complete.

Procedure in emergency situations

Ffunctioning during the mandatory KSEF period, the entrepreneur must be prepared to function in various cases, as if in different situations.

What's going on here? Above all, should have knowing that we can deal with invoices in various forms, both on the sales side and on the purchasing side. Pemployees 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.

Additionally, we must note that the provisions governing the operation of the mandatory national system e-Invoices also provide for the possibility of extraordinary situations in which it will not be possible to issue a structured invoice, despite the taxpayer's obligation to In such a standard procedure. Such extraordinary cases may occur in the event of service work at KSeF, in case of KS failureeF, but a failure about which messages will be sent by the system itself or with the help of interfaceat 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 afterfrom funds mass media, for example radio.

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.

IN 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 KSeF after its issuance.

This exposure is what it will really come down toow to her sisterpreparation and transfer to our contractor. As for the emergencyande qualified, i.e. a total failureandę where everything doesn't work, for example there is no electricity at all, In doesn't work at all ANDnternet, 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.

In the event of a failure on the taxpayer'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.-Finvoices, the taxpayer will have to submit them eFactury down KSeF the day after it was issued. Nnot after the end of the failure that occurred on the taxpayer's side, but only after the day it was issued, so it is also worth returning it for this attention.

Substantive verification, something that KSeF will not do for us

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.

PPlease rememberoh that the invoice has been received cost With KSeF, 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.

AND 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.

Go live KSeF (2025) and then what?

Running a business in er compulsory SCeF will force us and our employees In company sure a heightened kind of alertness that can be called KSeFowa awarenessand taxesand. What is it about? BWe 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 KSeF, vso when we issue a structured invoice, this invoice will enter legal circulation. This will mean that jIf any error appears on this invoice, we will have to issue a corrective invoice in the form of a structured invoice. AND go through the entire procedure of issuing a structured invoice. MOf course, we will try to be prepared for these unusual situations related to the inability to issue a structured invoice due to problems occurring on the side Kparadise Ssystem e-Invoices, or due to problems on our side.

The importance of IT tools

Kthe 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.

Only the largest companies will have it direct access to Kparadise Ssystem e-Invoices. Most entrepreneursto cooperate with this system, to use Kparadise Ssystem e-Faktur must have appropriate IT tools to support it their work, their exchanging information with Kparadise Ssystem e-Invoices, their the process of issuing invoices, the process of collecting purchase invoices, but also supported their in the process of granting, receiving and managing authorizations to use KSeF by users who will connect to KSeF on behalf of the companies in which they are employed or represent.

INIt is also worth paying attention to the fact that when it comes to IT tools, they will be there they 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.

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 other external systems such as REGON, KRS, CEIDG or European VIES.

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 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.

Let's end with hopethat when we get through successfully, we will passWith 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 next year (read more about the postponement of the entry into force of the KSeF in our article), it will actually be beneficial for us as entrepreneurs solution. When we properly prepare for it, implement appropriate procedures, equip ourselves with the necessary knowledge, appropriate IT tools, adequateabout our needs.

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.