With the launch of the National e-Invoice System (KSeF) in Poland, the only format of accounting documents in legal circulation will become so-called structured invoices. Meanwhile, documents of the same name already function within the framework of the 2019-operating Electronic Invoicing Platform (PEF). So how does KSeF differ from PEF? 

The confusion surrounding the term structured invoice stems from the fact that the same term has been used to refer to two different IT systems. Entrepreneurs preparing their companies for integration with KSeF therefore often have doubts whether the invoices issued in it will be the same as the documents already known from PEF. Below we explain what the difference between the two systems is.  

What is KSeF and what is PEF?

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KSeF, or the National e-Invoice System, was created by the Ministry of Finance for all entrepreneurs with a registered office or permanent place of business in Poland and issuing invoices in accordance with the provisions on VAT and Intra-Community Supply of Goods, as stipulated in the Value Added Tax Act. The mandatory KSeF will be introduced in Poland on January 1, 2024, through an executive decision issued by the Council of the European Union on June 17, 2022.

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PEF, on the other hand, is an Electronic Invoicing Platform designed for entities that procure and execute public contracts. PEF is therefore used exclusively by state or local government offices, as well as entrepreneurs providing them with services or goods provided for in tenders and other contracts. In addition, the system is designed not only to handle invoices, but also other documents, such as delivery advice, acknowledgment of receipt or accounting note, among others.   

The legal basis of the PEF is the EU's Directive 2014/55/EU and the Polish law on electronic invoicing in public procurement. Use of the system is mandatory as of August 1, 2019.

Is KSeF part of PEF?

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KSeF and PEF are two independent IT systems , and only the former will become mandatory for all businesses. KSeF also uses another standard for structured invoices, which we have already written about in the article "Structured invoice - what it is and what format it has".

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Legislative work on KSeF regulations is still in progress, and the Ministry of Finance makes it clear that the content of the proposed regulations may still change. As a result, there is a possibility that KSeF and PEF will be integrated after January 1, 2024. The planned date for the adoption of the draft KSeF regulations by the Council of Ministers is currently the first quarter of 2023.

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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