In just 9 months, i.e. July 1, 2024, most Polish VAT taxpayers will obligatorily start using the National e-Invoice System to issue and receive invoices documenting business purchases and sales.

The use of KSeF is not just a tax change. It also significantly affects the operation of the entire entity, which is why the work involved in its implementation needs to be planned well in advance. Depending on the size of the organization, it can take up to several months.

In order to illustrate how many areas of a company’s operation are affected by the introduction of KseF and how much work it requires, below we present a list of tasks facing taxpayers, the performance of which determines successful preparation for the application of KseF.

1. Analysis of the concepts of KSeF

Given the complexity of the entire issue, it is crucial at the outset to familiarize yourself with the legal provisions introducing KseF, as well as the explanations and promotional materials provided by the Ministry of Finance in this regard.

2. Functional/business analysis of the enterprise

The next step should be to identify existing procedures and processes that may even slightly affect the final issuance and receipt of invoices (including, among others, the work of the accounting, finance, legal, sales, logistics, administration, customer service, IT departments).

At this stage, it will also be necessary to analyze the compliance of all types of invoices issued by the company with the requirements of the schema, as it applies to structured invoices (i.e., issued in KSeF), and to analyze the rules of cooperation with contractors in terms of their compliance with KSeF requirements.

3. Review the functionality of the accounting and finance program

Next, an analysis of the accounting and finance programs currently in use should be conducted, in terms of their ability to properly issue, send and receive structured invoices using KSeF.

Moreover, a list of missing elements that will be necessary for the proper use of KSeF should be prepared and reviewed.

4. Implement changes to the IT solutions in use

Expansion of the currently used, or implementation of a new accounting and financial system that allows the implementation of all the requirements of KSeF for many taxpayers will be a necessary requirement. This is because, as an alternative, structured invoices would have to be issued through a gateway or Ministry of Finance application.

Profound testing of the functioning of the new system in a period that allows for adjustments should take place before the introduction of the mandatory KSeF. Starting July 1, 2024, issuing invoices outside KSeF will be impossible.

5. Prepare the organization for KSeF implementation (in parallel with points 3-5)

Implementing new procedures (or updating existing ones) related to the operation of KSeF and training of employees in their use should close the implementation stage within the company.

What remains now is to communicate the introduction of KSeF to foreign customers and to amend contracts in a way that takes KSeF requirements into account.

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From the number and scope of issues indicated above, which can be even more extensive depending on the size of your organization and the variety of business events in which it participates, it is clear that the introduction of KSeF cannot be left to the last minute.

Adviero’s specialists can support your organization in the implementation of KSeF. If you have not yet started the process or are encountering any problems, do not hesitate to contact us.