B2B e-Invoicing in Poland: e-Faktura
Several years ago, the Polish Ministry of Finance announced a national electronic invoice system, known as e-faktura or faktura ustrukturyzowana. The President of Poland signed the relevant act on 16 June 2023, amending the Value Added Tax Law, among others. As of July 2024, issuing and submitting invoices in electronic format is mandatory for all business-to-business (B2B) transactions.
The Electronic Invoice Act states that:
- Entrepreneurs that must be VAT registered in Poland.
- Entrepreneurs are exempt from VAT.
- Taxpayers are identified in Poland for the special EU OSS procedure with a Polish tax identification number (NIP).
Above taxpayers are responsible for generating and sending e-Invoices in both inter-community and cross-border transactions.
The implementation timeline obligation is set to be expanded gradually. The integration process began with the launch of a test system in October 2021. In January 2022 incentives were announced to encourage taxpayers to voluntarily submit electronic invoices through the KSeF portal. Some of these incentives include:
- Taxpayers can expect to receive their VAT refunds in 40 days instead of 60 days.
- The Ministry of Finance maintains a database of invoices, minimizing the risk of damage or loss of information.
- Taxpayers are exempt from the obligation to issue or send the Uniform Control File for Invoices (JPK_FA) to the tax authority.
B2B e-Invoicing will become mandatory in July 2024.
E-Invoices are generated, received, stored, and validated through the tax authority’s portal, known as the Krajowy System e-Faktur (KseF).
E-Invoices are submitted to the government platform in XML format (FA_VAT). As of September 2023, the only valid structure will be the new FA(2).
One of the most important functions of the public platform is to assign a unique number to each e-Invoice as proof of validation. This KSeF number which is assigned automatically is divided into three parts: seller tax identification number, invoice date, and technical section.Furthermore, it is mandatory to add this number to the correction invoice to facilitate monitoring. These invoices are stored for ten years on the KSeF platform and can be retrieved as an XML file, as a single or bulk download.
How can SNI help you?
SNI's e-Invoicing solution generates electronic invoices in the required format within the taxpayer's local or cloud-based financial and accounting systems. The issued XML file is sent to the KSeF portal through shared APIs, and the unique KSeF number is stored by our solution.
