According to the plans of the Ministry of Finance, the National e-Invoice System (KSeF) will be made mandatory in Poland on January 1, 2024. Its launch will mean that structured invoices will become the only valid format for accounting documents. What do you need to know about it? 

With the introduction of the mandatory KSeF in our country, all invoices will have to be issued exclusively using the new system. Structured invo ices created in it will be assigned an identification number and will be the only ones accepted by the tax administration. The date the invoice is assigned a KSeF number, will be considered the date the invoice is received by the buyer.  

What is a structured invoice?

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According to the Law on Value Added Tax, a structured invoice is an electronic document, issued using KSeF, saved in an established format and in a specified form. A structured invoice is built according to a scheme, allowing to process and read, among other things, such information as:

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• sale date
• date of invoice
• amount due
• contractors' data

What is the format of the structured invoice file?

Structured invoices are saved in xml format, conforming to the model logical structure published in the Central Repository of Electronic Document Templates (CRWDE) on the ePUAP platform. Each structured invoice is built with three types of fields:

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• Obligatory - filled out obligatorily, in accordance with the applicable law (e.g., NIP number in the field Entity1/Identification Data).
• Optional - to be filled in obligatorily only if the condition under the Act is met (e.g., P_11A in the Fa/FaFaFaFaFaFa element).
• optional - filled in voluntarily and not resulting from the provisions of the Value Added Tax Act (e.g., the PKWiU field in the Fa/Fa/Fa element). However, their completion may be required under the provisions of other laws.

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For more information on how to fill in the fields of a structured invoice and the format of the data entered into it, see the Ministry of Finance's information brochure.     

How to issue and read a structured invoice?

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A structured invoice can be issued by any taxpayer with an individual account in KSeF. This is made possible by software provided by the Ministry of Finance or programs such as Banqup, which will be integrated with KSeF through an API interface.   

KSeF - work on the law is still in progress 

The draft amendments to the Goods and Services Tax Law, which aims to launch a mandatory KSeF in Poland, were published on December 1, 2022. The new regulations are currently at the public consultation stage and are subject to change. This includes the shape of structured invoices. Consultation materials are available on the website of the Ministry of Finance, and any comments can be sent until December 23 to: sekretariat.drp@mf.gov.pl. 

KSeF - vademecum of an entrepreneur

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Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system, with answers to the most frequently asked questions about KSeF. You will learn from it, among other things, what a structured invoice looks like and what benefits it can bring to your company.        

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Download the entrepreneur's vademecum