From January 1, 2022, another technological revolution in taxes took place – the Ministry of Finance launched the National System of e-Invoices (KSeF). Initially, invoicing through the new system will be voluntary. Ultimately – from 2023 – the use of e-Invoices is to be obligatory.
What is a structured invoice (e-Invoice)?
The essence of e-invoices is their issuing and sending directly from taxpayers’ financial and accounting programs, in a structured digital form (based on a uniform logical structure made available by the Ministry of Finance), using the ICT system operated by the Ministry of Finance, i.e. the National e-System Invoices. The taxpayer may issue a structured invoice through an individual account in the KSeF system.
From a practical point of view, the advantage of e-Invoices is also their standardized pattern, thanks to which it will be easier and faster to verify and compare received invoices, as well as to automate accounting processes.
E-invoices are sent to the KSeF and then to the recipient via an interface enabling connection and exchange of data between IT systems. Sending invoices to the KSeF system is possible after the taxpayer is authenticated in the system by means of a qualified electronic signature (electronic seal in the case of a legal entity) or a trusted profile. The date of issuing a structured invoice, after passing a positive verification in the system, is the date of its sending by the invoice issuer to the KSeF. Importantly, invoices structured in the KSeF system can be issued and accessed by any entity or person authorized to do so by the taxpayer. In this way, it is possible to authorize the issuing and receiving of structured invoices on behalf of the taxpayer, e.g. an accounting office or specific employees.
The use of the possibility of issuing e-invoices through the KSeF system gives the opportunity to take advantage of the facilities provided by the legislator regarding VAT settlements, including, among others:
- the possibility of using a VAT refund resulting from structured invoices within 40 days instead of 60 days (the amount of input tax or the amount of the tax difference not settled in previous accounting periods and shown in the return declaration within this period may not exceed the amount of PLN 3,000. must only issue structured invoices in a given billing period);
- the entrepreneur issuing invoices in the KSeF does not have to send, at the request of the tax authorities, the structure of the Uniform Control File for Invoices (JPK_FA). These data are automatically available to the administration in the KSeF;
- simplification of settlement of corrective invoices in minus – the taxpayer issuing the e-invoice may reduce the tax base and the amount of VAT due in the period of issuing the structured corrective invoice without the need to obtain documentation regarding the agreement with the buyer of the goods or the recipient of the conditions for reducing the tax base specified in the correcting invoice and meeting these conditions ;
- taxpayers issuing invoices structured through the KSeF system are exempt from the obligation to archive and store them – these invoices are stored directly in the system for a period of ten years from the end of the year when the document was issued.
We can provide substantive support during the entire implementation process of e-Invoices:
- ew present the main assumptions for the circulation of invoices in the KSeF and the detailed scope of data required under the e-Invoice structure (FA_VAT) with an indication of their mandatory / optional nature;
- We will review invoices and their current circulation in the light of the requirements of the KSeF;
- We will identify the types of transactions that may be covered by the e-Invoicing system;
- We will indicate recommendations regarding changes necessary to introduce in the existing invoicing process in order to circulate invoices by the FSC;
- We will provide support in mapping and interpreting the data necessary for the current logical structure of the e-Invoice.
- We will adjust the existing tax procedures in the Company / create new procedures regulating the circulation of e-Invoices and the impact of e-Invoices on VAT settlements.
- We will provide post-implementation support – we will check whether the applied solution for e-Invoices has been implemented correctly.
- We can also take over the entire e-invoicing process in a comprehensive manner as a permanent service