For several years, changes have been carried out in the Polish economy, giving entrepreneurs a headache and aiming to settle the VAT system: changes in the form of business taxation, successive modifications of JPK structures, introduction of KSeF.... Is it hard to get caught up in all this? What is an e-invoice? When will KSeF become mandatory? How does e-invoice relate to JPK_FA?
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E-invoice is a document prepared in XML format that conforms to a specific file structure. Due to the strictly defined structure of the e-invoice, these documents are called structured. The logical structure of the FA(1) e-invoice is published in the Central Repository of Electronic Document Templates (CRWDE) on the ePUAP platform.
The e-invoices that will become applicable to us when the KSeF comes into force should not be confused with the electronic invoices operating in business circulation today.
Those who invoice customers have been dealing with electronic invoices for a long time. We consider the commonly occurring invoices transmitted in the form of PDFs or links to documents to be electronic invoices. Just because we can call a document an electronic invoice does not mean that it is also an e-invoice.
The National e-Invoice System (KSeF for short) is a system that allows you to issue and share e-invoices. Each generated e-Invoice will go into the database of the Ministry of Finance. Documents sent to KSeF will be considered delivered to recipients. It will be on their side to download the document from the ministerial database.
As of January 1, 2022, the issuance of e-invoices is both possible and voluntary, while as of January 1, 2024, the use of KSeF - and thus the generation of e-invoices - will be mandatory.
This means that today you can issue invoices to customers as: e-Invoices in KSeF, electronic invoices transmitted, for example, as PDFs attached to emails, or printed invoice documents - traditional paper invoices.
To issue an e-invoice, you can use free tools provided by the Ministry of Finance or use invoice software that supports KSeF.
The taxpayer application will enable you to:
Three versions of the KSeF tool can be downloaded from the ministry's website at the moment:
All three versions are free of charge.
JPK - unified control file is a collection of specific data generated from the IT systems of a given company. There are several types of JPK files, including mandatory ones filed by the taxpayer on a cyclical basis and files generated at the request of the tax office.
JPK on demand applies to:
Once invoicing in KSeF becomes mandatory, the need to send Single Audit Files (JPK_FA) to the tax authorities on request will fall from the taxpayer. This is because KSeF will provide the tax authorities with a full and real-time view of data on all invoices generated by the taxpayer.
When choosing an invoice program, look for a solution with the ability to generate JPK FA files. This is because the tax office in its summons will probably give you 3 days to provide the JPK FA. It's good to be prepared for this.
As of 2024, KSeF will be mandatory, so make sure your online invoicing solution is KSeF-ready. The browser-based aleFaktura app will both generate JPK_FA and support KSeF. What's more, for the smallest companies, the application is completely free.
*This post is for informational purposes only. For legal or accounting advice, go to your lawyer/accounting office.
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