The National e-Invoice System (KSEF) is a tool enabling the issuance and sharing of structured invoices with contractors. The idea of introducing such a system has been controversial from the outset. It was argued that it would constitute another state control tool, enabling insight into transactions at the invoice stage. As of January 1, 2022, use of the system is voluntary. Following the completion of the legislative process, mandatory use of the KSeF will begin on July 1, 2024.
Active VAT taxpayers, as well as businesses exempt from VAT (turnover up to PLN 200,000) or exempt from VAT (due to the type of business they conduct), will be required to issue invoices in the system. However, the mandatory issuance of invoices by exempt taxpayers has been postponed until January 1, 2025.
Despite the requirement to issue structured invoices, receipts with a Tax Identification Number (NIP) will be able to be issued until the end of 2024. However, the system will not be able to issue invoices for customers who are not entrepreneurs (b2c consumer invoices). Tickets serving as invoices (motorway tolls, train tickets, etc.) have been excluded from the KSeF system. Taxpayers using the special OSS and IOSS procedures will also not be required to use the system.
Since issued invoices will be available in the system, there will be no need to issue duplicate invoices. The system will also not allow the issuance of proforma invoices, as they do not constitute invoices under tax regulations.
Since invoices will be in electronic format, there is a risk of failure, both on the user's side and on the system's side. In such a case, the invoice will have to be issued offline using the structured invoice template, sent to the recipient in a manner agreed upon with them, and entered into the system after the failure is resolved. If the KSeF system is affected by the failure, the taxpayer will be required to enter the invoice issued offline within seven business days. However, if the failure was caused by the taxpayer, they are required to enter the invoice the next business day.
Failure to comply with the KSeF invoicing obligations will result in penalties. These include: failure to issue an invoice in the KSeF, issuing an invoice during the outage period that is inconsistent with the template, and failure to timely enter invoices issued during the outage period into the system. By default, the penalty will be 100% of the tax indicated on the invoice, or if no tax is present, 18.7% of the amount due. However, penalties will be scaled based on the severity of the offense and will only be applicable from January 1, 2025.
Receiving an invoice outside the KSeF will not result in negative consequences for the recipient. It will not pose a penalty. Such an invoice will also entitle the recipient to a VAT deduction.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of August 21, 2023
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