Mandatory structured invoice as from 2023

Mandatory structured invoice as from 2023

The Ministry of Finance is planning that from next year, a structured invoice issued in the KSeF system will be the mandatory form of settlement for all entities issuing invoices. The European Commission has agreed to this solution, but the approval of the EU Council will still be necessary.

Starting from 2023, the structured invoice is to be mandatory for all taxpayers who:

• are registered as active VAT payers,
• are exempt from VAT,
• are identified in Poland for the special EU OSS procedure, have a Polish tax identification number NIP.

Mandatory structured invoice and KSeF

The structured invoice is the core element of the KSeF central system, the National e-Invoicing System. The structured invoice is a type of electronic invoice, with the difference that the structured invoice is issued via KSeF and marked with a unique identifying number assigned in the system.

Moreover, the structured invoice has an xml format compliant with the logical structure of the e-Invoice FA(1) published in the Central Repository of Electronic Document Forms (CRWDE) on the ePUAP platform.

The rules for issuing and the use of structured invoices are regulated by the provisions valid as from 1 January 2022 introduced by the Act of 29 October 2021 amending the Goods and Services Tax Act and certain other acts.

The KSeF system facilitates:

• issuing invoices (in 2022 KSeF does not cover invoices issued via a cash register),
• storing invoices,
• making invoices available,
• receiving (requires acceptance of the invoice recipient),
• analysis and control of invoices by the KAS authorities and taxpayers.

There are many advantages of using structured invoices, the most important are:

• VAT refund within a maximum of 40 days
• no need to submit JPK_FA files on request of the authorities, they are in KSeF system;
• security - invoices are in the system and will not be destroyed;
• archiving - no need to store paper invoices, an invoice in KSeF is available for 10 years.

A trial version of the system is now available and the use of KSeF is currently free and voluntary.