KSeF – standardised invoices

​by Przemysław Trzaska

13 September 2021

Businesses will be able to issue standardised invoices in the National e-Invoicing System (Polish: KSeF) from 1 January 2022.
 
Standardised invoices issued and made available in the KSeF will exist alongside the currently acceptable forms of documenting transactions – hard-copy invoices and electronic invoices. They will be voluntary at the beginning.
 

How to get ready for the changes

The Ministry of Finance has published the draft structure FA_VAT on the website of the Ministry of Finance – National Revenue Administration in the National e-Invoicing System tab and on the website podatki.gov.pl. The documentation of the e-invoice logical structure is available also in English.
 
The draft logical structure lets taxpayers get ready for the upcoming changes and adapt their IT systems to this innovation. The Ministry of Finance wants to start testing the new solution with businesses as soon as October 2021.
 

Main objectives

The changes are meant to reduce administrative burden on both taxpayers and revenue authorities. For taxpayers, they translate into faster and automated accounting processes and for the authorities – the option to conduct a preliminary tax inquiry without involving taxpayers.

 
Standardised invoices will bring a few benefits, e.g. if a taxpayer issues standardised correcting invoices, he will not need to have the confirmation of the agreement on and fulfilment of terms and conditions of the taxable base reduction.