National e-Invoicing System (KSEF)

KSeF was supposed to become obligatory for taxable persons as of 1 July 2024. But tax authorities changed their mind. In a notice of 19 January 2024, the Finance Ministry officially confirmed the earlier verbal announcement that mandatory KSeF will be delayed, with no new effective date disclosed so far. All we know is that the revolution is not going to happen in 2024. Still, there is no doubt the system will become obligatory in the near future. KSeF implementation is a complex and time-consuming process. So companies will do best to continue the transition and use the additional time to make sure they are better prepared.

Contrary to popular belief, KSeF implementation is not just about IT. Obligatory KSeF requires changes in key invoicing processes and necessitates conscious user rights management. A reflection will also be necessary on the scope of disclosures to be made on the structured invoices. Learn how to prepare your organisation for the new invoicing standard and how Sendero Tax & Legal can be of help.

KSeF – the idea

KSeF is an ICT system designed to issue, send, receive and store invoices in an electronic form (so-called structured invoices). The system also allows for invoicing rights management for users (whether individuals or other entities).

Structured invoice

A structured invoice (e-invoice) is an electronic invoice issued using KSeF. An e-invoice must conform to the logical schema provided by the tax authorities. This means such an invoice must contain certain prescribed disclosures in a specific layout. The e-invoice schema contains several hundred fields, whether obligatory or optional.

KSeF in your organisation – the implementation will mean dramatic changes to many processes

KSeF implementation engages both personnel and resources of your business. And the process is time-consuming, so it’s advisable not to delay it. Among other things, implementation should include:

• appointment of an appropriate IT partner to help integrate KSeF with your ERP system;
• ensuring that structured invoices will contain at least those data that are already used on paper or electronic invoices;
• changes in invoice issuance, delivery and receipt processes;
• user rights management;
• choice of user authentication method for KSeF;
• changes to internal document management processes.

How can we help?

We are pleased to offer KSeF implementation support. This can include especially a pre-implementation review and gap analysis. The objective is to identify key invoicing processes and accounting software components to take care of during KSeF implementation. We will:

• • analyse your business and transactions,
  • review a sample of invoices and other source documents,
  • analyse key invoicing processes,
  • identify focus areas requiring revision to ensure KSeF compliance,
  • offer conclusions as to data presentation on structured invoices,
  • issue a concise report to summarise our findings.

Preparations and implementation support for internal KSeF procedures, including those to govern KSeF user rights management or what to do in the event of KSeF malfunction or technical issues on your side.

KSeF training for the accounting and financial function. Our workshops focus on tax and legal aspects and practicalities of KSeF use and invoice issuance: from the definition of KseF, through review of FA(2) schema objects and fields, to discussion of issues of greatest concern for taxpayers.

Updates. We will keep you up-to-date on all developments of importance for KSeF implementation (e.g. changes in law, new regulations, notices from tax authorities).

KSeF implementation support. We are there to assist you also whenever you encounter problems or new challenges during your KSeF implementation process:

• • We will help you resolve doubts about how to interpret the law or KSeF documentation.
  • We will assist you in relations with the IT service provider implementing your interface software.
  • We will help you verify if the IT solutions work correctly and the structured invoices are legally compliant and contain all the required data.