Poland B2B e-Invoicing

Poland B2B e-invoicing (called e-faktura or faktura ustrukturyzowana)

After the recent VAT declaration about JPK-V7M/VDEK, the Polish government announced B2B e-invoicing via a central governmental platform would begin from January 2023 through the National Electronic Invoicing System (KseF). The newly introduced e-invoicing clearance system is similar to Italy’s SDI. In addition to e-invoicing, the logical structure was published in late 2021 on the government website.

What is e-invoicing in Poland?

Electronic invoicing involves the exchange of electronic invoice documents between suppliers and buyers. An e-invoice is issued, transmitted, and received in a structured data format, allowing for automatic and electronic processing, as defined in Directive 2014/55/EU.

A structured electronic invoice includes data from the supplier in a machine-readable format, enabling automatic import into the buyer’s accounts payable (AP) system without manual entry.

In contrast to paper invoices, which combine several integrated characteristics, e-invoices separate these elements for more efficient processing.

What are the rules for e-invoices in Poland?

Here are the Polish e-invoicing system’s rules:

Businesses must notify both tax authorities and their customers about the use of KSeF.

Companies are required to create an individual account in the KSeF system, which necessitates certified identification.

Invoice layout and structure is set by the authorities.

Once prepared, invoices are sent to KSeF via an interface that facilitates the exchange of data. KSeF verifies the invoices and assigns them an identification number.

Invoices stored in KSeF must be archived for a period of 10 years.

What are the benefits of the Poland e-invoicing system?

The Polish government is encouraging taxpayers to integrate with the e-invoicing system before the obligation starts by offering the following benefits:

– Taxpayers will receive VAT refunds 33% faster, with the refund period reduced by 20 days, from 60 to 40.

– The Ministry of Finance’s database will keep the invoices on file to avoid damage or loss.

– The taxpayer will not have to send the Uniform Control File for Invoices (JPK_FA) at the tax authority’s request.

What are the requirements for e-invoicing in Poland?

Here are the required pieces of information to be included on issued invoices in Poland:

• Date of issue
• Sequential number
• Name and address of both the supplier and the customer
• VAT registration number of the supplier (with prefix)
• VAT registration number of the customer (with prefix)
• Date of supply (if different from the invoice issue date)
• Description of goods or services supplied
• Quantity of goods and measurement units, or nature of services
• Price per unit excluding VAT
• Rebate amounts (if not included in the price per unit)
• Value of goods or services supplied, excluding VAT (net sales value)
• VAT rates
• Total net taxable amount as per VAT rates or exemptions
• VAT relating to different VAT rates

When will e-invoices in Poland become mandatory?

Mandatory B2B e-invoices in Poland are being implemented gradually. The integration process started with the launch of the test system, available since October 2021 for companies that volunteered to test the new CTC system. From January 2022, some taxpayers have been able to submit electronic invoices on a voluntary basis via the KSeF portal. The B2B e-invoicing mandate was announced in the latest update. According to the announcement, the implementation of Polish e-invoicing will be effective from February 1, 2026 for businesses with a sales value exceeding PLN 200 million, and be expanded to cover all businesses as of April 1, 2026.

Is the e-invoicing mandate postponed in Poland?

From January 2022, some taxpayers have been able to submit electronic invoices on a voluntary basis via the KSeF portal. The B2B e-invoicing mandate was announced in the latest update. According to the announcement, the implementation of Polish e-invoicing will be effective from February 1, 2026 for businesses with a sales value exceeding PLN 200 million, and be expanded to cover all businesses as of April 1, 2026.

What is KSeF? When will the usage of KSeF become mandatory?

After the recent VAT declaration about JPK-V7M/VDEK, the Polish government announced that B2B e-invoicing via a central governmental platform would begin from January 2023 as the National Electronic Invoicing System (KseF). The system has been operating on a voluntary basis since 2022.

Who must comply with Poland e-Invoicing 2023?

B2B e-Invoicing is mandatory for all taxpayers who must be VAT registered in Poland, including for inter-community and cross border transactions.

How can Polish e-invoices be generated and submitted?

The generated e-invoices are issued, received, stored, and validated in the tax authority’s portal, Krajowy System e-Faktur (KSeF). SNI’s e-invoicing solution issues electronic invoices in the required format to comply with local or cloud-based financial and accounting systems. However, final issuing and validating is done in KSeF. E-invoices are submitted to the tax authority via the KSeF portal in XML format (FA_VAT). The platform stores them for 10 years, and they can be downloaded in XML or PDF format. A digital signature is mandatory for both signing the electronic invoice and using it as an authorization of the KSeF system.

How can SNI help you?

SNI solution has its own customization tables including the required information by KSeF. By mapping these customization tables, the solution allows you to process and create e-invoices in the desired XML format and collect them in the user-friendly cockpit. After generating the e-invoice, SNI solution helps you to sign and send the e-invoices through the KSeF portal.

SNI’s solution provides complete support for both outbound and inbound invoices. Outbound invoices are transmitted to the tax authorities through official APIs or web services. Similarly, for inbound invoices (issued by suppliers to our clients), our solution automatically retrieves data at regular intervals using the appropriate APIs or web services provided by the tax authorities.

All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and (human-readable) HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.

SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors thus offering a quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.

Our solution integrates with our clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, we provide ERP-independent solutions designed to integrate with any ERP system our clients may use.