KSeF from 1 July 2024 - Ministry of Finance introduces adjustments

National e-Invoicing System - postponed by six months

The National e-Invoicing System is to become a universal billing system that will optimise invoicing processes - reducing document processing time, improving document circulation and facilitating access to management information. Initially, the new regulations were planned to come into force on 1 January 2024, but on 2 February, the Ministry of Finance announced a six-month postponement of this deadline. This means that e-invoicing will be mandatory from 1 July 2024. Taxpayers who are exempt from VAT will be obliged to implement the system by 1 January 2025.

The postponement of the entry into force of the regulations requiring businesses to use KSeF is the result of discussions between the Ministry of Finance and the businesses and the accounting and auditing industry.

KSeF - other changes to the draft bill

The outcome of the public consultation on the draft bill introducing KSeF includes also other changes:

• excluding consumer invoices (B2C) from the scope of KSeF,
• excluding tickets/receipts fulfilling the function of invoices, including toll motorway receipts, from the scope of KSeF,
• keeping the current form for cash register invoices and simplified invoices until 31 December 2024,
• ·option to issue invoices offline outside KSeF and to deliver the invoice to KSeF the day after the offline issue if the taxpayer has a technical problem,
• liberalisation of sanctions and postponement of their application until 1 January 2025,
• elimination of adjustment notes in KSeF and outside KSeF.

National e-Invoicing System - basic principles of the draft bill

KSeF system makes it possible to issue a so-called structured invoice. Each invoice is marked with a unique identification number which is assigned in the system. The implementation of the system is expected to support the optimisation of invoicing processes and ensure the automatic archiving of invoices. As a result, it will reduce the costs of the invoicing process for businesses.

One of the key benefits is to be a faster VAT refund. At present, it takes a maximum of 60 days to receive a refund, but once KSeF is implemented, the refund waiting period will be reduced to 40 days. Additionally, there will be no need to generate JPK_FA files.

KSeF has been functioning as a voluntary solution since January 2022, and every VAT taxpayer has the option to issue structured invoices via this system.

The KSeF Taxpayer Application is available free of charge at podatki.gov.pl.

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