Will KSeF change the structures of cooperation between entrepreneurs and accounting offices?

The National e-invoice system is a platform for issuing and receiving invoices electronically. Its main task is to centralize the register of invoices in business transactions. To systematize the nomenclature, the legislator in Art. 2 of the VAT Act presented the invoice issued using KSeF as a structured invoice. In KSeF, the accounting document takes the XML format, but its visualization looks like standard paper invoices.

Obligation to invoice in KSeF

The obligation to invoice via KSeF will come into force:

  • as of July 1, 2024 – for active VAT taxpayers,
  • as of January 1, 2025 – for taxpayers exempt from VAT.

Invoicing procedure in KSeF

A simplified invoice route diagram for using KSeF can be reduced to a few simple steps:

  1. Creating an invoice in the invoicing program,
  2. sending an invoice to KSeF,
  3. processing of the sent invoice by the system = recognizing it as issued,
  4. acceptance of receipt of the invoice by the buyer,
  5. downloading the invoice by the contractor from the platform,
  6. posting the invoice in the buyer’s accounting records.

The role of accounting offices in the KSeF system

The operating pattern presented above may suggest that the entire invoicing process is the responsibility of the entrepreneur or contractor. However, it should be remembered that if a system for issuing invoices is made available to an entrepreneur as part of an accounting service, the accounting office is responsible for ensuring that the program is properly compatible with KSeF.

Changes in accounting agreements related to KSeF

Due to the emerging new obligations imposed on entities providing accounting services, it is worth, from the entrepreneur’s perspective, considering signing an annex to the concluded accounting services contract.

Employee training and authorization management at KSeF

We must also remember that all accounting office employees should familiarize themselves with the rules for properly downloading invoices from the government system.

Benefits of the KSeF system for entrepreneurs and accounting offices

The KSeF system will also exempt you from the obligation to store and archive invoices. All of them will be stored directly in the system.

Preparations for the mandatory use of KSeF

Currently, using structured invoices is voluntary. However, it cannot be forgotten that the obligation to use KSeF will apply to every entrepreneur.

Author:

Joanna Krajewska

Tax Advisor, ACCA

 

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