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Katarzyna Parodi, Lawyer and Tax advisor

Hello everyone, I’m glad to meet you! My name is Kasia Parodi, I’m a compliance manager at MC Polska.

A lawyer and accountant by education, for many years I have been providing legal services to polish and foreign companies with domestic capital, company law, international tax law and, of course, electronic invoicing.

In addition to cooperating with MC Polska in this area, I head the legal department of IC&partners in Warsaw and I am a member of the Center for Tax Studies and Tax Advisory at Kozminski University, as the head of international cooperation of the university.

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Latest articles

Poland’s KSeF Audit: Reengineering E-Invoicing System Delays Launch

2024-05-02 No Comments

Poland’s KSeF Audit: Reengineering E-Invoicing System Delays Launch Concerns over infrastructure and data security prompt…

Ensuring Invoice Integrity: The Role of QR Codes in Polish E-Invoicing

2024-04-26 No Comments

Ensuring Invoice Integrity QR Codes and Compliance in the Era of Electronic Invoicing update As…

KSeF Expansion to Include B2C and Utility Invoices

2024-04-23 No Comments

KSeF Expansion to Include B2C and Utility Invoices A pivotal development post-consultation: B2C now falls…

Outcome of KSeF consultations

2024-04-19 No Comments

Outcome of KSeF consultations a focus on the proposed changes in the eInvoicing landscape AS…

KSeF in a nutshell

2024-04-15 No Comments

KSeF in a nutshell… Quick guide to the new national e-Invoicing system What is it?…

Our HQ is in the clouds!

2024-03-14 No Comments

Our HQ is in the clouds! We are thrilled to announce that our offices are…

eInvoice timeline

From the beginning to today

Oct, 2021

KSeF: Introduction and test environment

The Sejm considered the bill on the introduction of the National System of Electronic Invoices (KSeF), at the same time a test and pre-production environment (Demo) was made available on the website of the Ministry of Finance.

Oct, 2021

Jan, 2022

Facultative Phase

VAT taxpayers can issue structured invoices via the KSeF at an optional stage. This allows them to gain experience with the system before a mandatory solution is introduced.

Jan, 2022

Jun, 2022

Green light from the European Union

Poland has received approval from the Council of the European Union to introduce mandatory electronic invoicing by 31 December 2026.

Jun, 2022

Dec, 2022

Publication of draft law

The Government Legislative Centre has published a bill according to which the use of the KSeF will be mandatory from 1 July 2024. This law would require B2B and B2G e-invoicing for taxpayers with their registered office or permanent establishment in Poland who are subject to VAT regulations.

Dec, 2022

Aug, 2023

New eInvoice format

Publication of a new invoice template, FA(2) schema and test environment

Aug, 2023

Jan, 2024

Postponement of the introduction of mandatory

New Finance Minister Andrzej Domanski has said that the mandatory KSeF will not be introduced in 2024, due to technical errors in the source code and performance of the system. At the same time, the Minister of Finance confirmed that the implementation of a mandatory KSeF is a priority for the government and it will be introduced as soon as possible.

Jan, 2024

Feb, 2026

New date go live KSeF

On April 26, 2024, the Minister of Finance announced that the KSeF project will take effect starting the 1st February 2026 for all taxpayers (active and VAT-exempt)

Feb, 2026

FAQ

Frequently asked questions from our Community

Will structured e-invoices be mandatory for all entities? Who will be required to issue e-invoices?

Mandatory e-invoicing will, in principle, cover activities subject to VAT in Poland, including domestic supplies of goods and business-to-business (B2B) services to public authorities (B2G). Consumer bills (B2C) are not covered by the KSeF. The rules for issuing e-invoices will also be addressed to taxpayers benefiting from the so-called subjective exemption (small entrepreneurs). The obligation to issue structured invoices will apply to taxpayers who carry out activities subject to the obligation to issue invoices under Polish VAT regulations and who have their registered office or permanent establishment in Poland.

Will it be possible to send attachments to invoices via KSeF along with the invoice?

It is not possible to attach structured attachments to invoices. However, you can include a link to this documentation in the text of your invoice. Additional information can be entered in the AdditionalDescription, Additional Information, or possibly in the footer of the invoice. Attachments can also be sent separately outside the KSeF.

Will the taxpayer be able to completely resign from archiving invoices if they issue and receive all invoices using the KSeF?

Electronic invoices will be stored in the KSeF for a period of 10 years from the end of the year in which they were issued. After 10 years, taxpayers are obliged to submit invoices outside the KSeF until the expiry of the Tax Act. Invoices issued exclusively by the system are stored in the KSeF.

When is an issued invoice taken into account?

The date of issuing the invoice is the date it was sent to the KSeF. An invoice is deemed to have been issued on the date of its submission to the KSeF, in accordance with Article 106na(1) of the VAT Act, i.e. at the time of its entry into the system, regardless of its subsequent execution. Information on the date of issue will be included in the DTT. This date is also included in the number assigned by the KSeF.

When is an invoice considered to have been received?

The date of assigning the KSeF number is the date of delivery of the invoice to the customer. During the optional period, if the buyer does not agree to receive structured invoices under the KSeF, the seller may, after issuing a structured invoice in the KSeF, submit it in another way, e.g. by e-mail (PDF), post (paper version). In this case, the date of sending the invoice to the KSeF is binding on the seller, while the buyer is not entitled to a deduction until the invoice is received outside the KSeF.

What happens if an invoice sent to KSeF is rejected, should it be corrected and resubmitted? Can a rejected invoice in the KSeF be cancelled or corrected?

A rejected invoice isn’t considered issued, so it can’t be corrected or canceled. If the invoice is rejected by the system, the taxpayer decides whether to correct it and send it back to the KSeF. An invoice can be rejected by the system only because the file structure does not follow the logical scheme or has been entered into the system by an unauthorized person. We encourage you to implement mechanisms in your invoicing systems that verify the compliance of the xml file with the logical structure model before sending the file, which will basically eliminate the situation described in the application.

What do I need to do to start using e-invoicing on KSeF?

Structured invoices can be:
1. prepared directly in the taxpayer’s financial and accounting programs and sent to the KSeF via API;
2. ask Mc Polska the smoothest way to implement eInvoicing in your system;
3. sent using free tools made available by the Ministry of Finance: KSeF taxpayer application.

Will invoices from foreign suppliers without a Polish NIP have to be reported to the KSeF?

KSeF is not used to report invoices from foreign suppliers.

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