Implementation of KSeF from 1st of January 2024

Implementation of KSeF from 1st of January 2024

The National e-Invoice System (KSeF) is a nationwide ICT system to be used for issuing, storing and sending invoices. Entrepreneurs will be able to issue sales invoices electronically within the system. The programme will also make it possible to grant, change or withdraw rights, as well as analyse and control the information contained in e-invoices. Once the data has been entered into the system, each invoice is given a unique identification number, after which it is verified that the data matches the template. An invoice will be deemed to have been issued and delivered when it is assigned an identifying number. KSeF is expected to become the applicable standard in Poland from the 1st of January 2024.

The National e-Invoice System is to apply to the following entities:

• entrepreneurs who are exempt from VAT;
• entrepreneurs registered as active VAT taxpayers;
• taxpayers verified in Poland for the EU OSS procedure, who have a Polish tax identifier NIP.

Access to the National e-Invoicing System is possible after the creation of an individual account. It can be used from a computer and mobile devices. The system has an authentication mechanism that verifies the identity of the entity based on an electronic signature, electronic seal or trusted signature/trusted profile.