Will the National e-Invoice System (KSeF) cover all invoices?
Until the end of 2023, the use of the National e-Invoice System is completely voluntary. Structured invoices will become mandatory from probably 2025. However, this will not apply to all invoices. Check what the exceptions are.
What is KSeF and who must use it
KSeF is a nationwide system that allows you to receive and send electronic invoices. It is based on structured invoices in xml format, which must follow the logical structure of an e-Invoice.
Such invoices can be issued through the KSeF Taxpayer Application, which is available on the Ministry of Finance website. However, with a larger number of documents, this will be a breakneck task. Therefore, it is much better to use, for example, the SAP ERP system and automate the sending of such invoices.
Interestingly, if you accept structured invoices in your company, you don’t have to print anything. The developers of the KSeF system are responsible for their archiving. Therefore, once an invoice is issued and sent via KSeF, it is no longer possible to interfere with its content. Any changes are only possible by issuing a correction invoice.
All companies that conduct B2B sales will have to use KSeF. In doing so, it does not matter whether they are active VAT taxpayers or not. However, VAT taxpayer status will affect the date from which it will be mandatory to send invoices using KSeF.
From when the National e-Invoicing System will be mandatory
The deadline for the introduction of KSeF has already been pushed back. Originally, the entire system was supposed to take effect from 2023. However, there are now 2 mandatory dates for joining the National e-Invoice System:
- for active VAT taxpayers,
- for taxpayers subject or objectively exempt from VAT.
This seems like a lot of time. However, you need to keep in mind that it takes 3 to 4 weeks to get KSeF up and running in SAP. This time is needed to establish the source of the data, prepare the appropriate code and test the correctness of the dispatch. Therefore, it is not worth putting off this process until the last minute.
When invoicing under KSeF will not be required
Contrary to earlier information from the Ministry of Finance, there will not be an obligation to issue invoices in KSeF in every case. The system will not cover:
- invoices issued in the OSS procedure,
- invoices issued under the IOSS procedure,
- consumer invoices (all B2C invoices),
- tickets that are considered invoices (e.g., tickets on toll highways).
Due to the above exclusions, it can be easy to get confused at first. The prescription is to set clear guidelines within the company on when to invoice outside of KSeF. As you can see, changing the way invoicing is done is a process that can surprise many a team.
It seems that at the Ministry of Finance they are also aware of this. Incentives are already flowing from there to use the KSeF system earlier. This will make the switch to the new invoice form much smoother.
Introducing a KSeF system tool into your company is certainly a successful investment. Using our offer and the E-Invoice tool, you will introduce your company to the digital world in a pleasant and simple way in less than a month with the help of HAERGI experts.
