In Poland, KSeF (Krajowy System eFaktur) is the official national system of e-Invoices. The System efaktur is administered by the head of the National Revenue Administration of Poland. The KSeF is a central government platform and actually an IT system that is used for the issuance, reception, and storage of electronic invoices. All issued invoices will have to be declared through system KSeF. The XML file must be signed before being sent to KSeF Faktury, then sent to the government portal. So, companies must send all electronic invoices to the KSeF, and a digital time stamp will be applied to invoices there. KSeF also conducts analysis, validation, and control of the validity of the data in received invoices. In addition, the platform issues a series of notifications that will inform users about invoice rejection or the inability to issue invoices in situations the KSeF platform is not working.
After the issuance, taxpayers send the invoices from their financial and accounting systems via an interface (API) to the central database (Krajowy System eFaktur). Taxpayers prepare invoices in their own ERP system and send them to the KSeF system to be certified with a timestamp and an assigned invoice number. Afterward, they are available in the system and can be downloaded by the recipient. The invoices can be searched in the KSeF portal and downloaded in the original format or PDF. KSeF platform archives e-invoices for a period of 10 years and they can be downloaded in XML or PDF format.
Poland previously planned to make e-Invoicing mandatory in April 2023, however, the European Commission has agreed that Poland’s project for mandatory B2B e-invoicing will be delayed from April 2023 to January 2024, at which point mandatory massification will begin. Poland’s Ministry of Finance also issued a release announcing that mandatory e-invoicing will be implemented in 2024. But, companies that wish to do so can use the national KSeF platform, which remains available for voluntary use from January 1, 2022. The scope of system efaktur applies to all taxpayers established in Poland. There is no requirement for foreign taxpayers to use KSeF Faktury and issue e-Invoices to customers or receive e-invoices from Polish suppliers.
To encourage the use of the new platform, the government has announced some provisions as a tax incentive. The system KSeF will archive invoices for 10 years, exempting taxpayers from the need to store and archive them. Taxpayers will also get access to a 40-day (instead of 60-day) VAT refund period, will be exempted from filing the JPK_FA file as well as other benefits related to uniformity, security, and convenience.
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