- From July 1, 2024, all VAT-registered companies in Poland will be required to issue invoices through the KSeF system.
- Failure to comply with this requirement from 2025 onwards may result in a penalty of up to 100% of the tax shown on the invoice.
- The KSeF infrastructure is capable of handling up to 100 million invoices per day.
- Implementing the KSeF system may require modifications to document circulation, form transmission methods, and integration with other IT and accounting systems.
- Invoices will be issued electronically through the KSeF system, eliminating the need for paper-based document handling.
- Attachments to invoices cannot be sent through KSeF, but can be sent separately via email.
- All invoices will be issued in XML format to minimize technical issues with different file types.
- The invoice date will be determined as the date it is sent to KSeF, and the document will be considered received when it is assigned a number in the system.
- The unique KSeF invoice number will consist of 32 characters and will also be visible in the Unified Control File (JPK).
- KSeF will eliminate the need to send JPK_FA files to tax authorities.
- Corrective invoices will need to include the KSeF number of the invoice being corrected.
- Only authorized employees or individuals can issue invoices through KSeF.
- Invoices will be archived in the KSeF system for 10 years.
- Businesses using KSeF can receive VAT refunds up to 20 days faster.
- KSeF allows tax authorities to monitor invoices and conduct automated checks to detect any irregularities.
- It is advisable to start preparing for KSeF implementation to ensure a smooth transition to electronic invoice processing.
Source: podatki.gazetaprawna.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.
