Implementation of KSeF SAP means mandatory e-invoices for foreign contractors. Find out what obligations this entails and how to transfer such invoices.
Invoicing for a foreign contractor in SAP vs. KSeF
Globalization makes sales to foreign entities quite common. Find out what obligations this entails in terms of the National e-Invoicing System. See how to transfer sales invoices from the KSeF system to foreign customers.
Is Implementing KSeF SAP mandatory for invoices to foreign contractors?
According to the regulations, you do not need to enter invoices into KSeF if they relate to sales to individuals. Therefore, issuing an invoice in B2C format, even when the recipient is a person who lives outside Poland, does not entail the obligation to include such a document in KSeF SAP. In this case, an ordinary invoice issued in SAP, for example, will suffice.
On the other hand, coming soon, the issuance of structured invoices in the KSeF system will be mandatory for active VAT taxpayers. For sales invoices issued to companies, such a document must go into the KSeF system. This also applies to invoices to foreign companies that do not have a registered office or branch in Poland.
How to issue invoices to foreign contractors in KSeF from SAP?
Fortunately, invoices to KSeF do not have to be entered manually. Although the Ministry of Finance has provided for such a possibility, this mainly applies to small entities that issue few invoices. For entrepreneurs who issue many documents, the integration of the SAP system with KSeF comes to the rescue. This allows the company to invoice all contractors taking full advantage of the functionality of the SAP program. This also applies to invoices issued to foreign contractors.
The solution developed by Haergi allows structured invoices to be sent to KSeF directly from the SAP system. However, it should be taken into account that implementing integration with KSeF takes time. For this reason, it is worth planning well in advance. It is true that penalties for not using KSeF will not be charged until probably 1st January 2025, but it is better to find the time to comply with the new requirements earlier.
How to transfer an invoice sent to the KSeF platform from SAP to a foreign contractor?
Domestic entities have free access to KSeF SAP, where they can not only issue, but also collect VAT invoices from contractors. However, foreign entities will not have a connection to KSeF SAP. This means that the vendor will have to provide them with sales invoices in another agreed-upon way. This could be, for example, by sending them via email. However, it is important to note that this does not exempt the invoice from the QR code.
The QR code provides an opportunity for entities that do not have access to the KSeF system to download the invoice. This will apply to VAT-exempt taxpayers who do not need to use the mandatory KSeF. However, the same process will apply to foreign contractors.
Using the QR code, the foreign company will be able to verify the document issued in KSeF, which will be in the format of a structured invoice. This will allow the counterparty to receive a visualized invoice, similar to a document issued in a standard financial and accounting program.
