Mandatory KSeF - why is it important for all businesses?
- In the near future, all invoices in B2B transactions between VAT-registered taxpayers in Poland will be sent and received exclusively through the National e-Invoice System (KSeF).
- The mandatory implementation of the system originally planned for 1 July 2024 has been postponed (albeit unofficially as yet), which does not change the fact that KSeF will sooner or later cover all taxpayers, and a possible effective date remains 1 January 2025.
- The system is also to cover foreign entities that have a permanent place of business in Poland (the so-called fixed establishment).
- Invoices issued by Polish taxpayers to foreign counterparties (e.g. on account of WDT, export of goods or export of services) will also have to be issued in KSeF, but will be delivered in a manner agreed with the counterparty.
- According to the amendment of the VAT Act to take effect from 1 July 2024, B2C invoices were to be completely excluded from KSeF, with no possibility of voluntary use of KSeF, and it is likely that this exclusion will be maintained.
Implementing KSeF is a complex and time-consuming process. It involves not only technical aspects, but also the need to make very significant changes to processes, internal procedures, contracts and regulations. Our practical experience of KSeF implementation projects shows that typical difficulties relate, for example, to the impossibility of uploading invoice attachments in KSeF or the difficult process of posting invoices due to waiting for their validation in KSeF.
Regardless of the final date for the mandatory KSeF, we recommend that you start preparing your company for KSeF as early as possible.
Benefits of using structured invoices
Benefits for entrepreneurs:
- No need to archive documents. The system will store them for a statutorily defined period of 10 years;
- Shortening of the period for VAT refunds from 60 to 40 days;
- Speed of procedures;
- Certainty that the invoice has been delivered to the contractor. Efficiency of business processes;
- The structure of the Standard Audit File for Tax [Jednolity Plik Kontrolny] (JPK_FA) for invoices issued in KSeF will be available to the tax authorities directly from KseF;
- One document template and ease of reading.
How can we help you?
We can offer your company various forms of support in the complicated and complex undertaking which is the KSeF implementation:
- Preparing the KSeF implementation plan, both from the point of view of technological aspects, assistance in determining the scope of functionality of the IT systems, and identifying the necessary changes in processes, internal procedures, contracts and regulations;
- Determining and mapping of individual data in company’s systems that will be covered by the new structured invoice schema;
- Identifying the potential risks associated with changes in the invoicing model and introducing measures to protect the company;
- Coordinating the work of the project team, including support in communication between tax / accounting / financial and IT departments;
- Drafting changes to the company’s internal processes and procedures, provisions in contracts and regulations in order to adapt to the new model of invoicing and document circulation, rules for issuing and receiving structured invoices, internal acceptance of invoices, VAT reporting and VAT settlement, as well as granting/receiving KseF authorisations;
- Testing of the IT system for issuing and receiving structured invoices in KSeF;
- Verifying generated invoices using the MDDP’s Walidator KSeF tool.
Open online training courses including a detailed discussion of the issues concerning the bases of KSeF functioning and practical problems related to the implementation of KSeF.
Taking into account the specificity of your business, on practical aspects of implementing and applying the new solutions. We will present the technical and substantive issues in detail concerning, among other, granting authorisations, authentication, sending and receiving invoices in KSeF, and moreover we will discuss all fields of a structured invoice, including its mandatory and optional elements.
In cooperation with an IT partner, we offer also technical support under the implementation process and provide a tool for communication with KSeF regarding the issuing and receipt of structured invoices.
Advantages of the tool:
- Easy integration with various systems.
- Technical validation of an invoice before shipment.
Contact us:
Tomasz Michalik
Partner | Tax AdviserE: tomasz.michalik@mddp.plT: (+48) 501 733 720
Janina Fornalik
Partner | Tax AdviserE: janina.fornalik@mddp.plT: (+48) 660 440 141
Krzysztof Jaros
Manager | Tax Adviser E: krzysztof.jaros@mddp.pl T: (+48) 504 399 980
Magdalena Krzemińska
ManagerE: magdalena.krzeminska@mddp.pl T: (+48) 503 973 001
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Benefits for entrepreneurs:
- No need to archive documents. The system will store them for a statutorily defined period of 10 years;
- Shortening of the period for VAT refunds from 60 to 40 days;
- Speed of procedures;
- Certainty that the invoice has been delivered to the contractor. Efficiency of business processes;
- The structure of the Standard Audit File for Tax [Jednolity Plik Kontrolny] (JPK_FA) for invoices issued in KSeF will be available to the tax authorities directly from KseF;
- One document template and ease of reading.
Moreover, the SLIM VAT 3 package includes:
- Simplifications in the determination of conversion rates to PLN for corrective invoices;
- Increase in the sales value limit for small taxpayers up to EUR 2 million;
- Simplification in settling the intra-Community acquisition of goods (WNT) – no requirement to have an invoice to deduct VAT;
- Simplifications in the scope of VAT ratio – i.e., replacing the obligation to agree on the proportions in the form of a report with a notification submitted to the Head of the Tax Office;
- Abolition of the obligation to print fiscal documents.
Benefits for entrepreneurs:
- No need to archive documents. The system will store them for a statutorily defined period of 10 years;
- Shortening of the period for VAT refunds from 60 to 40 days;
- Speed of procedures;
- Certainty that the invoice has been delivered to the contractor. Efficiency of business processes;
- The structure of the Standard Audit File for Tax [Jednolity Plik Kontrolny] (JPK_FA) for invoices issued in KSeF will be available to the tax authorities directly from KseF;
- One document template and ease of reading.
Moreover, the SLIM VAT 3 package includes:
- Simplifications in the determination of conversion rates to PLN for corrective invoices;
- Increase in the sales value limit for small taxpayers up to EUR 2 million;
- Simplification in settling the intra-Community acquisition of goods (WNT) – no requirement to have an invoice to deduct VAT;
- Simplifications in the scope of VAT ratio – i.e., replacing the obligation to agree on the proportions in the form of a report with a notification submitted to the Head of the Tax Office;
- Abolition of the obligation to print fiscal documents.