National e-Invoice System (KSeF)
1 January 2022 marked the launch of the National E-Invoice System (KSeF) – an ICT system for issuing, receiving and keeping structured invoices in XML format. As required by the legislator, the mandatory deadline for implementation of the system in companies operating in Poland is 1 July 2024.
Structured invoices will be the only legal form of documenting sales by VAT payers, except for “simplified” invoices issued using online cash registers. An invoice will be considered issued on the date of its sending to KseF according to Article 106na (1) of the VAT Act, i.e. once it is entered in the system, regardless of its subsequent processing. The flow of purchase invoices will be changed, because buyers will download invoices from the central KseF system.
Andersen provides comprehensive support in implementation of the National E-Invoice System for medium-size and large enterprises:
1. Support in respect of the tax law
KSeF is governed by VAT regulations which have not been interlinked with the existing civil law and the law governing commercial transactions (e.g. the date of an invoice, the payment date under “anti-backlog” regulations). Our support includes an analysis of:
- purchasing and sales procedures adopted by an enterprise,
- contractual provisions,
- general terms and conditions of orders, including determination of the payment dates, the manner of invoice delivery, invoice adjustments, awarding discounts and sealing the invoice acceptance procedures,
The analysis is carried out in terms of compliance with the currently applicable regulations governing VAT (in particular KSeF) as well as the civil law. It is aimed at mitigating risks, in particular those regarding the effects of activities of dishonest contractors and “anti-backlog” regulations. We also provide support in implementing changes.
2. Technological assistance
We provide dedicated IT tools which ensure full integration with finance and accounting systems, billing systems and other transaction sources, with no need to adapt the ERP systems. Our solutions are fully automated and enable detection of erroneous invoices or verification of contractors, etc.
The main goal is to prepare an IT solution for handling invoices:
Handling sale invoices:
- automatic preparation of xml. files
- automatic dispatch of the files to KSeF
- monitoring the status of files sent
Handling purchase invoices:
- automatic downloading of purchase invoices from KSeF, including the KSeF number
- the possibility to download data in a visual format
- importing data to a dedicated system for document workflow management
- allocating dedicated documents to the relevant workflow
Projects are implemented based on the adopted methodology, which includes:
AUDIT:
- An audit of business processes (invoicing, posting, data reporting) and documentation (KSeF impact on determination of payment dates, personnel requirements).
- Recommendations and technical/substantive support for process changes and in the area of tax law.
- Preparation of the internal documentation (including personnel documentation in terms of using KSeF and safeguarding the employer’s interests / cost registers).
TECHNOLOGY:
- A review of the technical infrastructure in terms of its adaptation to KSeF requirements.
- Consultancy on implementation of internal solutions.
- Preparation of the proof of concept.
- Delivery and deployment of a comprehensive tool for KSeF.
MAINTENANCE:
- Maintaining and update of the system
- Technical and substantive assistance
- Training for new users