Structured electronic invoices and the National e-Invoicing System (KseF)

Important changes in invoicing

From January 2022, in addition to standard paper invoices and e-invoices, a new type of document is going appear in business trade - structured invoices issued and received via a nationwide IT programme, the National e-Invoicing System (KSeF). Although the solution will initially be used on a voluntary basis, as announced by the Ministry of Finance, it will be mandatory for all taxpayers from 2023.

Issuing structured invoices entails new IT and organisational challenges for entrepreneurs. It also involves the need to develop many internal procedures, e.g. with regard to the verification of invoices, the monitoring of rejected invoices, changes to contracts, the circulation of documents, and ways of delivering invoices to the client. On the other hand, businesses that decide to enter the structured invoice system voluntarily can count on very tangible incentives - as described below.

Even if the incentives are not sufficient, it pays to start preparing in advance for the upcoming changes, which will require the coordination of a team including IT specialists, financiers, accountants, tax specialists and the sales staff issuing the invoices.

Benefits of using structured invoices

  • Reduced time limit for the refund of VAT from 60 to 40 days.
  • Simplified settlement of corrective invoices – the conditions for reconciliation not applied (Article 29a (13) and Article 86 (19a) of the VAT Act).
  • No need to archive invoices – invoices will be stored in KSeF for 10 years
  • No obligation to send the structure of SAF-T for invoices (JPK_FA) at the request of the tax authorities.
  • Safe invoice circulation – the invoice will remain in the MF database, it will not be destroyed or lost, there will be no need to issue duplicates thereof

How can we help you?

We would like to invite you to training courses on structured invoices and KSeF during which the assumptions of KSeF, the elements of a structured invoice (individual fields in the FA_VAT schema) and the practical aspects of implementing the system in your company will be discussed in detail.

Upcoming training courses

We will conduct dedicated workshops, tailored to the specific nature of your business, on the practical aspects of implementing and applying the new solutions. We will present in detail the technical and substantive issues concerning, among others, granting rights, authentication, sending and receiving invoices in KSeF, as well as discuss all the fields of the structured invoice, e.g. its mandatory and optional elements.

We will support your organisation in getting ready for the implementation of structured electronic invoices and the use of KSeF, and in the implementation process itself. This will include:

  1. preparing the KSeF implementation plan, both from the point of view of technological aspects, assistance in determining the scope of the necessary IT system functionality, and identifying necessary changes to existing internal processes and procedures,
  2. identifying and mapping individual data from the company’s systems that will be covered by the new structured invoice schema as mandatory and voluntary elements,
  3. identifying potential risks related to the change of the invoicing model and introducing measures to secure the company (e.g. with regard to verification of the correctness of invoices before they are sent to KSeF, monitoring of reasons for rejection of invoices by KSeF),
  4. coordinating work within the project team, in particular by providing support in communication between people from the tax / accounting / finance and IT departments,
  5. preparing changes to the company’s internal procedures and processes and contractual provisions in order to adapt them to the new invoicing model and document flow, rules for issuing and receiving structured invoices, internal acceptance of invoices, VAT reporting and settlements, as well as granting/revoking access rights to KSeF,
  6. implementing, during the voluntary use of KSeF, appropriate procedures for the preparation and dispatch of invoices by groups of customers, who have or have not agreed to receive invoices in KSeF, and the dispatch of invoices to individuals not involved in business activity,
  7. testing the IT system for issuing and receiving structured invoices in KSeF.

Contact

Tomasz Michalik

Partner | Tax Advisor
E: tomasz.michalik@mddp.pl
T: (+48) (22) 322 68 70

Janina Fornalik

Partner | Tax adviser
E: janina.fornalik@mddp.pl
T: (+48) (22) 322 68 88

Magdalena Krzemińska

Senior Consultant
E: magdalena.krzeminska@mddp.pl
T: (+48) (22) 322 68 88

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