National e-Invoice System (KSeF) and e-Invoices

The National e-Invoice System (KSeF) was introduced as a voluntary solution at the beginning of 2022. KSeF allows structured invoices to be issued and shared. As of July 1, 2024 (and January 1, 2025 for entities exempt from VAT or performing only subject-exempt activities), KSeF is to become a mandatory solution. The obligation to issue invoices in KSeF will also apply to foreign entrepreneurs who have a fixed establishment in Poland.

Documents that, contrary to the obligation, will be issued outside the KSeF (when it becomes mandatory) will not be recognized as invoices. It is worth taking care to start the implementation process in advance, so that when the issuance of structured invoices becomes mandatory, the taxpayer will have the opportunity to issue the correct invoice.

Our tax advisors will answer your questions and present the main assumptions regarding the operation of the National e-Invoicing System (KSeF).

The BDO team also offers support in the implementation process of the National e-Invoicing System (KSeF), in particular in:

adjusting existing workflow procedures to make them suitable for issuing and receiving e-Invoices;
identifying transactions that should be documented with e-Invoices;
identifying the permanent place of business that affects the obligation to issue structured invoices in KSeF.

Contact:

Emilia.Wolnowska@bdo.pl

VATadvisory@bdo.pl