In Poland, electronic invoice is mandatory

From January 1 this year. Taxpayers can issue structured invoices (electronic invoices) using the National Electronic Billing System (KSeF). Structured billing in the FSC is optional and available on a par with existing forms of billing – in both electronic and paper form.

Structured invoices are prepared according to the invoice template established by the Ministry of Finance in the local financial and accounting software for entrepreneurs. After the invoice is issued, the invoice is sent from the financial and accounting system through the interface (API) to the central base of the Ministry of Finance (KSeF) and then it is available in this system and the contractor can download it.

The Ministry of Finance indicated that at the beginning of 2021 it announced its intention to introduce mandatory electronic invoices.

On August 2, 2021, Poland submitted to the European Commission a non-derogation request based on the Council Directive on the Common System of Value Added Tax in order to authorize the application of a derogation from Art. 218 and 232 of the directive.

On Wednesday, the Ministry of Finance informed the European Commission that, upon request, it had prepared and submitted to the Council of the European Union a draft de-decision authorizing Poland to implement a mandatory electronic invoicing system. According to the ministry, the decision of the European Union Council in this matter should be taken within a few weeks.

The ministry said it is working on the business and legal concept of the targeted KSeF. “The assumption is that the full potential of the KSEF in billing will be used within the scope of the approval granted to Poland by the EU institutions. We will agree on the commercial and legal solutions of the targeted KSEF in dialogue with the business sector during broad public consultations” – was emphasised.

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As previously announced by the ministry, the national electronic billing system will become a mandatory solution in 2023.
Invoices are stored and archived in the KSeF system for 10 years. Issuance of structured invoices allows the taxpayer to recover VAT in a shortened 1/3 period – from 60 to 40 days.

Accessing the KSEF and issuing Structured Invoices after the entities are authenticated by means of a qualified electronic signature, qualified electronic seal or trusted signature – directly in the KSeF.

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Entrepreneurs who are not natural persons and do not have a qualified seal can access the KSEF by submitting a notification to the Head of the Tax Office (ZAW-FA) regarding the grant or revocation of rights to use the KSeF. In this way, a natural person who manages the licenses is electronically assigned to the system. The form is available at www.podatki.gov.pl

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