The list in the attached Q&A document contains answers to the most frequently asked questions about the KSeF and the KSF100 application. If your question is not answered here, please contact your iPCC account manager directly.

The National e-Invoicing System is a platform created by the Ministry of Finance, which is used to issue and receive invoices by electronic means. Introducing the obligation to use the KSeF will force a key change. From that moment on, each taxpayer established in Poland, conducting business that requires an invoice in this territory in accordance with Polish VAT regulations, will have to use a new type of documents, the so-called structured invoices (e-Invoices) and issuing electronic invoices via the KSeF.

The e-Invoice, as defined in the amended VAT Act, is an invoice issued using the National System of e-Invoices, with a unique number identifying it in the system and defined logical structure.

Authorization of Poland to derogate from Articles 218 and 232 of the VAT Directive of EU of June 17th, 2022 allows the introduction of a mandatory KSeF in Poland for a trial period from January 1, 2024 to December 31, 2026 at the earliest, with the possibility of prolongation after the trial period permanently. There are currently no known legal acts specifying the date of the mandatory entry into force of the KSeF.