Obligatory KsEF. How to prepare your company for the digital revolution?


Business, Technology

At the moment, each company has its own way of registering cost invoices. Some organizations scan paper documents, others add them from e-mail, using advanced EOD systems. Soon, however, all entrepreneurs in Poland will have to get used to the new solution, i.e. the National e-Invoice System. How does it work and when will it become mandatory? Find answers to these and other questions in our comprehensive guide!

What is KSeF – National e-Invoice System?

KSeF, i.e. the National System of e-Invoices, is a platform for issuing and receiving invoices electronically. The documents adopt a structured XML format, in accordance with the logical structure of e-invoices published in the Central Repository of Electronic Document Templates on ePUAP. As a result, invoices downloaded from KSeF have the form of an illegible set of data, which prevents their immediate verification. Therefore, it becomes necessary to use special software that will allow their further circulation. It also works the other way around – in order to issue sales documents via KSeF, you will need a system that generates data to an XML file.

The new solution is to unify all invoices issued in Poland, facilitate their sharing and enable storage in a centralized system. Moreover, it verifies the correctness of the submitted documents and decides whether to admit them to trading. KSeF is intended for all companies with their registered office or permanent place of business in Poland. These include:

  • active VAT taxpayers,
  • entrepreneurs exempt from VAT,
  • taxpayers identified in Poland for the special EU OSS procedure, with a NIP number.

The National e-Invoice System will be voluntarily available to foreign taxpayers who do not have a permanent place of business in Poland. The Minister of Finance also reserved the right to exempt some entrepreneurs from the obligation to issue structured invoices.

KSeF- when will it be mandatory?

The implementation of the National e-Invoice System was divided into three stages. The first included a pilot with taxpayers. It lasted from October to December 2021. The shared test environment is still available to organizations that are working on adapting their IT systems to the requirements of the KSeF.

The second stage of the implementation of the National e-Invoice System is currently underway. From January 1, 2022, structured invoices are a voluntary solution. Each company can now issue and receive them, preparing for the final stage, when KSeF will become mandatory for all companies in Poland.

Phase three will come into force on January 1, 2024. With the consent of the Council of the European Union, the obligation to issue and receive structured invoices will apply to all entrepreneurs within this period. Although registering documents in the National e-Invoices System is voluntary at the moment, it is worth implementing this solution in every company now. The sooner you do this, the better prepared you will be for the mandatory use of KSeF.

 Close-up of a man's hand with a calculator and documents

KSeF – how to prepare for its implementation?

Some companies have so far only run a traditional document flow. However, the implementation of KSeF will definitely complicate this process. Such organizations will first have to check whether new invoices have been received into the system, then download them in the form of XML files, generate a clear image of them using appropriate software and print them. Only then will the documents be able to enter the classic circulation. To prepare for these changes, it’s a good idea to take the following steps:

Firmware verification

Sending and receiving e-invoices is possible only with the use of efficient IT tools. Both the speed of issuing documents and the ease of use will depend on them. Remember that effective settlements generate measurable savings! If you already use Baseline software or intend to implement it in the near future, you do not have to worry about any additional costs related to the implementation of integration with KSeF. Customers will receive it as part of a software update.

Effective Contract Management