The National e-Invoicing System will become mandatory in Poland for all VAT payers on July 1, 2024. Preparations for its implementation are worth starting now, as the process of changes in invoicing - especially for large companies - may take up to several months. 

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The launch of KSeF will be a real revolution. The system will do away with invoices in the form we know today and replace them with a completely new standard of so-called structured invoices. In order to avoid problems associated with such a radical change, work on preparing the company for the obligation to issue electronic invoices should begin well in advance. What should you do to avoid being caught off guard by KSeF?

Development of procedures

The first step in implementing the new system should be to standardize the internal accounting workflow and invoicing process. In carrying out this task, among other things, one should:

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• determine which company departments are involved in invoicing and how many people will need access to KSeF. In some organizations, invoicing is handled exclusively by accountants, while in others it is also done by salespeople and employees of divisions responsible for sales. Implementing KSeF can be a good opportunity to organize accounting operations;

• estimate the monthly, quarterly and annual number of transactions for which invoices are issued;

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• Determine the projected number of adjustment invoices;

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• standardize the data entered in structured invoices. The KSeF-compliant electronic invoice template contains mandatory fields that every entrepreneur will have to fill in, but there are also optional items. Their completion will depend on the specifics of each company and arrangements made with business partners.

Learn more about structured invoice construction 

Technical preparations

The next task must be to adapt the programs and systems used in the company to support KSeF. IT department specialists responsible for the operation of ERP software and financial and accounting applications must be involved in this process. Their role is to give employees the required authorizations and ensure that integration with KSeF does not impede internal administrative and accounting activities.

How to grant authorization to use KSeF?

Implementing KSeF is also an opportunity to verify that the programs you are using provide full compatibility with the e-invoicing system provided by the Ministry of Finance. If during the integration work it turns out that the tools used so far do not meet the ministry's requirements, you can opt to use applications such as Banqup. They guarantee cooperation with KSeF through an API interface and offer additional functions - such as adding the KSeF number in the transfer order or linking the payment to the invoice on the recipient's side.  

Testing and training of employees

Before the KSeF becomes mandatory, its operation can be learned through a test version of the system. Access to it is free, no official notification is required, and invoices issued under tests do not have legal consequences and are deleted after some time. Tests are the best way for employees who will be responsible for issuing e-invoices to understand the principle of KSeF and learn how to use the system.

Preparation will avoid penalties

Preparing a company in advance for KSeF implementation will also reduce the risk of exposure to penalties. The draft legislation introducing mandatory structured invoices assumes that legal and fiscal consequences will be incurred by entrepreneurs who:

• will invoice outside of KSeF,
• issue an invoice that does not comply with the provided template,
• will not send the invoice to KSeF on time. 

The Fiscal will be able to impose a penalty of up to 100% of the amount of tax indicated in the disputed invoice in such cases. 

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Sanctions will also threaten those who send an invoice to KSeF in which the value of the tax is omitted altogether. A penalty of up to 18.7% of the amount of the tax liability is to be threatened for this. 

How to avoid a penalty for improper use of KSeF?

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