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Consultations on the National e Invoicing System KSeF have been completed

Consultations on the National e-Invoicing System (KSeF) have been completed

Date13 Mar 2024

Earlier this year, the Ministry of Finance announced that the planned introduction of the mandatory National e-Invoicing System (KSeF) would be postponed. This decision was due to numerous inaccuracies in the process, errors, and IT problems that prevented the timely implementation of the system. The Ministry also announced to conduct consultations to address questions and concerns raised by entrepreneurs. It emphasized that the meetings were aimed at improving the current functionalities of the system and reducing the costs associated with its implementation and use. Consultations on changes to the National e-Invoicing System were completed on March 1.

According to data provided by the Ministry of Finance, approximately 10,000 people participated in the consultations on the National e-Invoicing System, which took place both in-person at the Ministry of Finance headquarters and online from February 16 to March 1. Among the participants were representatives of associations, software providers, and companies from various sectors of the economy.

The Ministry of Finance is analyzing the comments submitted by participants in the consultations and plans to present a draft of new legislative solutions for further consultation in the second half of March.

As previously announced, the announcement of a new date for the introduction of mandatory KSeF is planned between April and May, with legislative work to be completed by July 1 of this year. The Ministry also guarantees that at least six months of vacatio legis will be observed. Despite the postponement, the implementation of KSeF is inevitable. During the consultations, representatives of the Ministry of Finance stated unequivocally that they do not plan to change the technical conditions of use of the system or the structure of e-invoices. It is recommended not to postpone implementation work until the last minute, despite the additional time available.

The Ministry of Finance organized meetings on the following areas:

  • Security and performance of the KSeF system
  • Consumer invoices and buyer status
  • KSeF identifier in payments
  • Meeting with representatives of the factoring industry
  • Meeting with media suppliers
  • Meeting with representatives of the fuel industry
  • Meeting with local government units (LGUs)
  • Implementation of KSeF in stages
  • Providing explanations, interpretations, and training.

Some of the important aspects raised during the consultations include:

  • Suggestions were made during the consultation discussions to avoid introducing the reform at the beginning of 2025 due to year-end closing work. Proposed dates are April 1 or July 1, 2025, but a final decision has not been made yet.
  • Gradual introduction of the e-invoicing obligation (KSeF) was considered during the consultations, starting with large companies and then covering small and medium-sized enterprises (SMEs) as well as exempt taxpayers. Organizations representing the SME sector supported this idea, highlighting the lack of preparation and knowledge about KSeF among many of them. However, representatives of large companies and retail enterprises opposed this concept, arguing that it would be practically impossible to differentiate invoicing processes based depending on the buyer’s status especially in the case of stationary sales, where customer service representatives often do not know the company’s status, making it difficult to determine the appropriate invoicing method.
  • A frequently reported problem was determining the buyer’s status as a consumer or taxpayer. Currently, the Ministry of Finance does not allow the issuance of B2C invoices via KSeF, which requires them to be printed or used in traditional electronic formats, such as PDF. One suggested solution is to treat the buyer as a taxpayer and issue an e-invoice through KSeF if they provide a tax identification number (NIP) during the transaction. However, this solution does not solve all the problems, such as the status of lump-sum farmers or VAT-exempt taxpayers. The Ministry of Finance announced further discussions on this issue after the consultations.
  • Participants in the consultations emphasized the need for clear legal clarifications regarding the permanent establishment of business activities (FE) in the context of KSeF. The Ministry of Finance committed to providing them. According to current regulations, entities registered for VAT in Poland that do not have a permanent establishment of business activities do not have to use KSeF. However, there are interpretative ambiguities regarding the definition of FE, which raises doubts in the practical application of the regulations. At present, it is difficult to predict whether, due to the difficulties faced by entrepreneurs, there will be changes to the structure of KSeF, despite the Ministry of Finance’s declaration that it does not plan such changes.
  • Consultations with the factoring industry aimed to discuss how factors can access invoices. Participants representing the industry raised several key issues specific to their business. One of the main problems is the risk of fraud related to issuing blank invoices, which exposes factoring entities to losses. Moreover, the need to have information about the issuance of a corrective invoice if the factor was originally designated as a transaction participant on the original invoice was noted.
  • A significant problem reported by media providers is the lack of attachment support in KSeF. Utility providers often attach very extensive attachments to invoices, even hundreds of thousands of pages, containing data crucial for the transaction. Due to the limitations of the KSeF system, it is not possible to transfer such a large amount of information. The Ministry of Finance has asked for sample attachments, but no changes to the schema are expected at this stage.
  • The Ministry of Finance emphasized that when verifying invoice data, the key role is the scope of the information content verification is crucial, rather than its graphical form or layout. Therefore, invoice visualization can be adjusted to the entrepreneur’s preferences, and the Ministry of Finance will not interfere in this process. However, no answer was given to the question regarding the visualization of the invoice visualization in languages other than Polish.
  • The last consultation meeting, held on March 1, focused on communicating changes in KSeF. The Ministry of Finance presented a plan for training sessions for entrepreneurs, which are scheduled to begin at tax offices in late April and early May. In the coming months, individual consultations on using free tools (Taxpayer Application and e-microfirms) will also be conducted. Additionally, entrepreneurs will have the opportunity to contact the hotline. The Ministry is also planning to organize webinars that will focus on specific topics and target various groups of businesses.

Summarizing the consultations on the National e-Invoicing System, we can see the complexity of the problems and a large number of ambiguities raised by various industries and entities. Despite different points of view and concerns, the Ministry of Finance declared its readiness to take into account the comments submitted and take measures to improve the implementation of KSeF. Key issues included security, system efficiency, identification of the invoice recipient, and adapting KSeF functionality to the specifics of various sectors.

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