The President signed the KSeF Act

The KSeF Act has been signed by the President. In less than a year, e-invoicing will become mandatory. Entrepreneurs have little time to implement the National e-Invoicing System in their organisation.

When will KSeF become mandatory?

The obligation to use the National e-Invoicing System will come into force on 1 July 2024. However, this deadline does not apply to VAT-exempt businesses, mainly the SME sector. For these entities, e-invoicing via KSeF will be mandatory from 1 January 2025.

What is the National e-Invoicing System?

KSeF is a tool for issuing and sharing structured invoices. Each e-invoice generated by KSeF will be marked with a unique identification number. This will confirm its entry into legal circulation. These documents will be stored in the system for 10 years. For this reason, it will no longer be necessary to issue duplicate invoices. On the other hand, the procedure for correcting e-invoices and sending invoice attachments will be complicated.

The structured invoice is issued in xml format compliant with the FA(2) e-Invoice structure. This template can be found on the ePUAP platform in the Central Repository of Electronic Document Templates. Any e-invoice issued in an incompatible format will be rejected by the system. In the same way, the system will deal with e-invoices in which any information or data specified in the FA(2) schema as mandatory is missing.

Issuing e-invoices via a central database such as KSeF means that the tax administration will have immediate access to the documents issued by entrepreneurs.

Entrepreneurs have less than a year left to implement KSeF. The implementation of the system involves many changes in the organisation and requires thorough preparation.

What sanctions does the legislator foresee for non-compliance with KSeF obligations?

Entities may be fined for failing to comply with their KSeF obligations. Threatened by sanctions is, for example:

• issuing an e-invoice outside KSeF
• issuing an e-invoice which does not comply with the valid format
• failure to generate an e-invoice by the deadline

Important: Fines for non-compliance with KSeF obligations will not be imposed until 1 January 2025.

When to start the process of implementing the National e-Invoicing System?

The use of KSeF will become mandatory in less than a year. Entrepreneurs should start preparing for the implementation of the system now. The transition to KSeF is quite a complicated process that brings with it many changes for organisations.

Download the recording of our webinar to learn how to prepare your organisation for KSeF implementation.

How can we help?

We provide support to entrepreneurs implementing KSeF. It includes:

• auditing internal documentation relating to sales and invoicing procedures
• preparing draft internal regulations on sales and invoicing or adapting existing documents to KSeF requirements
• organisation and delivery of training and workshops on the implementation and use of KSeF