The government’s new invoicing system, or KSeF, which is being introduced in 2022, raises many questions. Currently, the National e-Invoicing System in SAP is a voluntary option, but it will soon become mandatory, so it is worth clarifying the issues that raise questions.
In this connection, we present a set of frequently asked questions regarding the sending and receiving of invoices from KSeF and SAP.
Will it be mandatory or voluntary to fill in elements not required by the VAT Act in the SAP e-Invoice?
The filling in of additional elements on an e-Invoice in SAP depends on the will of the entrepreneur. In practice, business partners can agree on the use of these fields on a voluntary basis.
What about a qualified signature not assigned to a specific person but used on behalf of its clients?
The qualified signature identifies and authenticates a specific entity, so there will be no problem in having such a signature to give another entity the authority to, for example, issue e-invoices in KSeF.
To whom will the ‘original’ powers be vested? (Stamp with TIN + all authorised representatives visible in the KRS)
If an entity authenticates itself with a company seal with a TIN, the primary entitlement will be assigned to the company whose TIN appears in the stamp.
A lot also depends on what we mean by ‘primary’ entitlements. We have two possibilities here::
- the first case is the linking of the owner of a sole proprietorship with a pesele, i.e. the TIN with the PESEL number on the basis of departmental information;
- the second is the presumption of ownership through the presentation of a proper electronic seal or electronic signature. Thus, if someone shows the correct qualified seal or electronic signature with the TIN, they will be given access to send and receive E-invoices.
Is there a mechanism planned for the acceptance of invoices in KSeF by the entrepreneur before it can be downloaded by the accountant? Or another mechanism for a trader to question an invoice received before it is posted?
Such an invoice automatically appears as ‘received’. As far as the questioning of such an e-invoice is concerned, there is currently no such function in KSeF. Instead, this type of acceptance process can be carried out after receipt of the e-invoice in SAP.
Will invoice factors be able to have permission to view specific e-invoices, for verification purposes in KSeF or e-Invoice SAP?
Yes. In addition, in the KSeF system there is provision for a third party to be the invoice factor, so if the invoice factor is entered on the invoice, he or she will, as it were, have access to the invoice without any additional rights. From SAP there is also this possibility independent of the function in KSeF.
What if a company manager gives rights to employees in KSeF and then stops working there, so we take away his rights – will all other employees then also automatically lose their rights?
There are two possibilities here. We can take away entitlements in KSeF in a cascade, i.e. as in the question above. We take away entitlements from one person, thereby taking away entitlements from all others who have received entitlements from that person. It is also possible to take away entitlements from one person only, without disabling entitlements in others.
What about foreign entities that act in Poland through proxies and do not have any electronic signatures? Will the proxy be able to set up a taxpayer account in KSeF and grant further powers of attorney?
If the representative of the subject in question prepares and authenticates himself/herself appropriately, he/she will be able to act on behalf of the foreign subject, which is not registered in Poland as an active VAT payer..
Are PDF invoices delivered to consumers or purchasers equivalent (in legal/accounting terms) to KSeF e-invoices in SAP?
The PDF is just a visualisation of the e-invoice. The actual invoice is XML and is only created when it is transferred from SAP to KSeF. The PDF invoice itself without being sent to KSeF will therefore not be considered an E-invoice.
What happens if the issuer sends an invoice with accounting errors, i.e. a non-balancing?
Only the correctness of the structure of the e-Invoice is examined, not the content, so such an invoice will not be rejected by KSeF and will therefore require correction in SAP and the sending of a correction invoice..
Want to know more about the new KSeF system? Check out our previous post here, where we dispel all your doubts about e-Invoices. You can make an appointment for a presentation of our SAP e-Invoice product here.
