National e-Invoicing System (KSeF) - regulations consulted with business
E-invoicing - revision of KSeF legislation
The draft amendment to the Regulation on invoicing, presented for consultation on 27 November 2023, is primarily intended to bring the current provisions on simplified invoices more in line with the KSeF solutions already introduced.
The changes proposed in the draft regulation include:
- adding, from 1 January 2025, according to the technical requirements of the KSeF, to the catalogue of data on the invoice issued by taxable persons exempted by subject or matter, the NIP of the purchaser and the seller, by which the person liable for the tax or the purchaser will be identified for tax purposes,
- adding a simplification by allowing structured invoices for the supply of electricity, heat or refrigeration and fixed gas, as well as for the distribution of electricity, heat or refrigeration, fixed gas distribution and telecommunications services, to include only the essential information needed for the settlement of VAT and financial settlements with counterparties (narrower data scope than that provided for in Article 106e of the VAT Act).
The above changes are to take effect from 1 July 2024, with the exception of §1(1) of the draft (which relates to the NIP of VAT-exempt entrepreneurs), which will come into effect on 1 January 2025.
Use of KSeF - draft amendment to the regulation
The draft amendment to the Regulation of the Minister of Finance on the use of the National e-Invoicing System, the so-called Technical Regulation, is to redefine, among other things:
- types of authorisations to use the National e-Invoicing System - the catalogue of authorised entities has been extended to include the taxpayer designated by the flat-rate farmer, being the purchaser of agricultural products and services from the flat-rate farmer,
- the means by which KSeF authorisations to use the system are to be granted, changed or withdrawn and the model notification of the granting or withdrawal of ZAW-FA authorisations. In most cases, the granting, modification or withdrawal of authorisations to use KSeF is to be done by means of interface software,
- ways of authenticating entities using KSeF,
- the range of data the provision of which allows access in KSeF to the structured invoice, the invoices, once sent to KSeF, and the VAT RR invoice and VAT RR CORRECT invoice issued using KSeF, without the need for authentication. The invoice verification code will be a unique sequence of characters presented as a two-dimensional square QR graphic code,
- the way structured invoices and so-called offline invoices are marked:
- made available to the purchaser by means other than KSeF,
- used outside the system,
the markings are to allow access to the invoice in the National e-Invoicing System and allow verification of the data contained in that invoice, as well as the technical requirements for this method of marking.
Furthermore, in the draft, the legislator plans to replace the existing KSeF tokens with so-called authorisation certificates. Authorisation certificates are a completely new solution, which is supposed to enable KSeF authentication without a qualified certificate or trusted signature. According to the draft regulation, the authorisation certificate is to be a KSeF-generated certificate linked to a pair of encryption keys consisting of two keys:
- a private key, and
- a public key.
The public key is intended to be part of its owner's digital certificate and can be used by all parties concerned. A private key, on the other hand, is a key protected by its owner for his or her exclusive use. The terms proposed by the legislator remain vague. The relevant definitions of public and related keys can be found in the KSeF Interface Specification issued by the Ministry of Finance.
According to the Ministry of Finance, the publication of a new version of the interface software specification containing the technical requirements for verification codes, or QR codes, is also expected soon.
The proposed regulation will enter into force on 1 July 2024. Learn more: KSeF comes into force on 1 July 2024
E-invoicing - how can we help?
We help with the implementation of a mandatory KSeF within an organisation. We help, among other things, with the integration of KSeF by identifying processes that require changes, assessing and minimising possible risks and, above all, developing appropriate solutions.
Learn more about KSeF and our support - watch recordings of our webinars:
KSeF implementation – key legal and tax issues
KseF in Poland – how to prepare for the implementation?
Check our services: KSeF – support for companies in Poland
