KSeF – support for companies in Poland

KSeF advisory services

The National e-Invoicing System (KSeF) was launched on 1 January 2022 and allows structured invoices to be issued, shared, received and stored in XML format. At present, this is voluntary; ultimately, its use is to be mandatory for all taxable persons.

How does the KSeF work?

The National e-Invoicing System (KSeF) is a platform for issuing and receiving structured invoices electronically. Structured invoices are in XML format and comply with the logical structure of e-Invoices published in the Central Repository of Model Electronic Documents (CRWDE) on the ePUAP platform.

From 1 July 2024, the KSeF is to become a mandatory solution for entrepreneurs registered as active VAT taxable persons. From 1 January 2025, the mandatory KSeF will also cover VAT-exempt entrepreneurs.

Read also: KSeF and invoices from and to foreign companies

Structured invoices can be issued both with the free tools provided by the Ministry of Finance and with commercial software. However, the use of KSeF requires credentials, i.e. authentication and authorisation of the person in the system.

Moreover, companies will verify the taxable person status for KSeF and will be required to mark invoices issued to non-users with the appropriate code. The need to mark documents with a code also applies to e-invoices issued to VAT-exempt buyers during the transition period.

KSeF implementation – how to prepare for it?

The mandatory KSeF will come into force on 1 July 2024 and will cover VAT taxable persons with a registered office or fixed establishment in Poland.

To prepare for the transition to KSeF, a number of actions should be taken including, but not limited to:

  • verifying current invoices against the new requirements
  • adapting current financial and accounting systems to KSeF
  • preparing to issue correcting invoices in the new way
  • giving the right to use KSeF, e.g. to an accounting office or an individual in the organisation
  • involving staff in the switch to e-invoicing

Furthermore, the legislator has also provided for sanctions for failure to comply with the KSeF obligations.

KSeF implementation – how can we help?

KSeF implementation is a process for which it is worth preparing properly. In order to avoid mistakes and setbacks, it is worth taking advantage of the support of experienced advisors who will help at every stage of implementing electronic invoices.

Our support for KSeF implementation includes a range of activities aimed at preparing the organisation to meet its KSeF obligations.

KSeF advisory services – an example of the scope of our support:

  • mapping the KSeF schema according to client needs, including mapping data to e-invoice
  • establishing the KSeF responsibilities
  • identifying the optimum tax process flow for KSeF
  • defining access methods for KSeF, including granting and revoking KSeF rights
  • handling corrective invoices
  • defining rules for dealing with system failures
  • defining the new technical requirements compliant with the KSeF
  • defining a framework for secure data storage in the taxable person’s existing infrastructure
  • trainings on KSeF
  • assisting in the selection of appropriate IT solutions compliant with the KSeF requirements

KSeF hotline – ongoing KSeF advisory services

We also offer KSeF hotline services, under which we provide quick and convenient access to our experts. We know that sometimes there are problems in an organisation that require not only effective, but also immediate and ad hoc assistance. Crowe KSeF hotline allows you to get quick support for a set number of hours per month.

Watch a recording of our webinar: KSeF implementation – key legal and tax issues

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TGC Corporate Lawyers

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01-209 Warszawa

+48 22 295 33 00

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