Poland: B2B Electronic Invoicing Mandatory Through the KSeF Platform

Poland confirms its B2B electronic invoicing project.

As of July 1st, 2024, pending the publication of the Act in the Journal of Laws, all VAT taxpayers with a seat or a fixed establishment in Poland will have to issue electronic invoices.

All invoices issued will have to be declared through a central platform called the National Electronic Invoice System - KSeF. To encourage the use of the new platform, the government has announced, as a tax incentive, the reduction of the VAT refund time by one-third, (40 days instead of 60). In addition, taxpayers may be exempted from filing the JPK_FA file. Companies that wish to do so can use the national KSeF platform, which remains available for voluntary use from January 1, 2022.

Would you like to know all the details about B2B electronic invoicing in Poland? Watch our webinar with Deloitte and access the answers to all the questions we received during the webinar.

National Electronic Invoicing System - KSeF

The KSeF is a central government platform for the issuance and reception of electronic invoices. Companies must send all electronic invoices to the KSeF, where a digital time stamp will be applied. The platform will also issue a series of notifications that will inform users of a number assigned through the time stamp, invoice rejection, or the inability to issue invoices because the KSeF platform is down.

The invoices can be searched in the KSeF portal and downloaded in the original format or PDF. The Portal will also double as a storage device archiving electronic tax documents for 10 years.

All companies established in Poland are affected by this legislation. 

In summary, the functions of the KSeF are:

• Issuing and Receiving e-Invoices.
• Validating invoices.
• ID assignment.
• Archive for 10 years.

KSeF Implementation Timeline

• October 2021:  Beginning of test period. Service providers can participate in system testing with KSeF. 
• January 2022:  Voluntary phase. Companies can begin issuing "structured" invoices to KSeF and benefit from fiscal benefits.
• July 1st, 2024:  Mandatory use of B2B electronic "structured" invoice (XML).

Benefits of the B2B electronic invoice in Poland

Companies that decide to start using e-invoices on a voluntary basis can benefit from some special measures:

• Reduction of VAT declaration from 60 to 40 days.
• Exemption from the JPK_FA file declaration.

These are some of the advantages that the government expects to see with the mass implementation of the B2B invoice.

• Increase control of the tax system while at the same time limiting irregularities in the VAT settlement.
• Contribute to improving the process through easier and faster access to documents.
• Provide greater security to commercial transactions with a standardized invoice.
• Increase state budget revenues due to the supposed increase in VAT collection.
• Improve the competitiveness of the economy and the entrepreneurial mindset, including entrepreneurship.
• Provide the ability to issue e-Invoices using a structured invoice template, with archiving being provided by the tax authority.

EDICOM’s Compliance Service in Poland

EDICOM offers a complete solution for companies established in Poland. EDICOM’s e-invoicing and VAT compliance solutions enable the automation of all B2B and B2G invoicing and tax document declaration processes. The solution can be fully integrated with any ERP, facilitating the generation and issuance of electronic invoices to the KSeF platform, as well as the electronic invoices issued to the Polish Public administration through the PeF central government platform, in compliance with the technical and legal requisites imposed by the Ministry of Finance.

EDICOM’s is also able to automate the issuance of SAF-T files to declare accounting data. EDICOM’s all-in-one solution will help reduce VAT return times, reduce management costs, and guarantees maximal security and confidentiality.

How the EDICOM solution works

• Data Capture: first, our solution integrates with your ERP or accounting system to capture invoice data.
•     File Generation: an XML-structured data file is then generated in compliance with regulations.
• Connectivity: a Web Service call required to send the files to the tax authority is made.
• Integration and Reception: The Polish tax authority issues notifications about the status of invoices. These responses are automatically integrated with the client's ERP or accounting system.
• Archiving: XML files of invoices and their associated statuses are stored in our eIDAS certified electronic archiving system.
   

EDICOM coordinates GOVEIN2019 project (Action No: 2019-EU-IA-0046)

*The contents of this publication belong solely to EDICOM GROUP and do not necessarily reflect the opinion of the European Union.