- From July 1, 2024, taxpayers will be required to use the Krajowy System e-Faktur (KSeF) for invoicing.
- The Ministry of Finance has released an information brochure on the FA(2) invoice structure, which has been in effect since September 1, 2023.
- The FA(1) invoice structure was used from January 1, 2022, when KSeF was introduced.
- A structured e-invoice (e-faktura) is one issued using KSeF with an assigned identification number in the system.
- E-invoices are considered issued on the day they are sent to KSeF and received on the day they are assigned an identification number in the system.
- The FA(2) structure is used for corrective and settlement invoices, even if the original invoice was issued using the FA(1) structure.
- E-invoices can be issued using commercial financial and accounting software or free tools provided by the Ministry of Finance.
- The Ministry plans to release a mobile application for issuing and managing e-invoices.
- The DRUKI Gofin program is being adapted to handle e-invoices in KSeF.
- The Ministry has provided general guidelines for the data fields in the e-invoice file format.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
