With the launch of the National e-Invoice System (KSeF) in Poland, so-called structured invoices will become the only type of accounting documents accepted in legal circulation. We suggest how to issue invoices in the format that will take effect on January 1, 2024.  

The process of preparing KSeF-compliant structured invoices will consist of three stages:

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• setting up an account in the system and obtaining authentication - information on how to do this can be found in our earlier article titled. "Is it worth getting ready for KSeF already",  
• issue an invoice - this will be done using software provided by the Ministry of Finance or using commercial KSeF-compatible programs,
• assign an individual identification number to the invoice - once it is generated by KSeF, the invoice will be considered to have been issued and received by the recipient. 

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It is the last element of invoicing in KSeF that seems particularly problematic. This is because the legislator assumed that the entity issuing the structured invoice would not need the buyer's consent to do so; the document, in any case, would go into legal circulation. This could potentially create room for a lot of fraud and extortion, and entrepreneurs who do not want to pay questionable invoices will be forced to take the matter to court.   

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A way to avoid similar problems may be to use Banqup to handle KSeF. This is because it offers its users a function not provided by the system created by the Finance Ministry - the ability to verify invoices thanks to the annotations added to them. It also ensures free exchange of documents between the entrepreneur and the accounting office, as well as full support for XML files, which are the official format of structured invoices.  

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How to access a structured invoice?

In accordance with Decree of the Minister of Finance dated December 27, 2021 on the use of the National e-Invoice System, gaining access to a structured invoice in KSeF will be possible by providing:

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• invoice identification number in the system,
• the invoice number assigned within one or more series, which uniquely identifies the invoice,
• TIN number or other purchaser identifier, or information about the absence of such an identifier,
• the name of the purchaser, or information about the absence of such data,
• the total amount owed.

Who will issue structured invoices?

Invoices structured in KSeF will be able to be issued by any entrepreneur, as well as by a person (entity) who is authorized by the entrepreneur - such as an accountant or other employee, an accounting office, an accounting firm, etc. 

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The list of persons and entities authorized to use KSeF will have to be reported to the head of the tax office, using the ZAW-FA form. Sole proprietors and entrepreneurs issuing structured invoices on their own will be exempt from this obligation. 

Meet KSeF today

It is worth noting that legislative work on KSeF regulations is still underway, and the Finance Ministry clearly emphasizes that the content of the proposed regulations may still change. The planned date for the adoption of the draft by the Council of Ministers is currently the first quarter of 2023, and KSeF itself is expected to become mandatory as of January 1, 2024. 

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However, entrepreneurs interested in the principle of the new system can already use its voluntary version, which the Finance Ministry has made available at ksef.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