Poland – a new model of e-invoices and the National System of e-Invoices – KSeF

The Polish Ministry of Finance has published a draft amendment to the Polish VAT act, which introduces structured invoices – a new type of electronic invoice (hereinafter: “e-invoice”) – and the National System of e-Invoices so-called KSeF.

The amendment is planning to be entered into force as of October 1, 2021. The e-invoice is intended to be voluntary. However, the legislator assumes that from approximately 2023 the use of e-invoice and the KSeF system will be obligatory.


  • means the type of electronic invoice issued by KSeF,
  • will be one of the acceptable forms of invoicing in Poland together with the paper and already existing electronic invoices,
  • an e-invoice will be issued and received through the central database of e-invoices – the KSeF provide by the Ministry of Finance,
  • the acceptance of the recipient is required for the purpose of use e-invoices,
  • before issuing structured invoices, the taxpayer submits a notification to the tax office about entities authorized to access the KSeF to issue these invoices. E-invoices will be issued by the taxpayer or an authorized person. The taxpayer will be able to authorize the issuing of an e-invoice in his name and on his behalf, for example for an accounting office or an individual person,
  • the taxpayer will be also obliged if needed to notify the tax authorities about entities authorized to access the KSeF to download and settle the e-invoice but without the possibility of issuing it,
  • e-invoice is issued and received via the Ministry of Finance interface software in accordance with the indicated document template,
  • is stored in the system in general for 10 years from the end of the year in which they were issued.

Purpose of the change:

  • facilitating the control of the flow of issued and received invoices,
  • facilitating settlements between companies and ensuring their security of settlements,
  • quick and efficient identification of VAT frauds,
  • strengthening the control of the correctness of VAT settlements.

Advantages of the proposed solution:

  • using e-invoice via KSeF, the taxpayer will be sure that the invoice has been delivered to the contractor,
  • the taxpayer will be able to view its content each time. E-invoice will not be damaged or lost,
  • one template of e-invoice for all taxpayers, placed on the electronic platform,
  • shortened, 40-day VAT refund deadline after meeting certain conditions, – application of the shortened VAT refund period will be difficult to meet (one of the requirements will be to issue all invoices in an e-invoice form),
  • in the case of the supplier who will issue e-invoice correction in minus via KSeF will be a right to decrease the tax base and the output tax in the period of e-invoice issue – exception from the general rule,
  • in the case of the purchaser receives a good or service from the seller an e-invoice correction in minus, the purchaser will reduce the amount of tax base and the input tax in the period in which the e-invoice will be receiving – exception from the general rule,
  • no obligation for the taxpayer to provide the SAF-T_Invoice structure and send it at the request of tax authorities,
  • no obligation to store and archive e-invoices.

If you want to find out more, please contact one of our ASB tax experts.

Anna Szafraniec
CEE VAT Compliance Director

Łukasz Woźniak
VAT Compliance Manager

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