E-invoice – more changes to come for entrepreneurs

The Ministry of Finance has announced that starting with October 2021, entrepreneurs will be able to use structured invoices (so called e-invoices) as well as the National System of e-Invoices (KSeF). It will be possible to document sales not only in paper form, but also electronical one too. This upcoming change is another example of the digitalisation of fiscal services. Eventually, starting with 2023, the use of e-invoices will be obligatory.


While drafting the regulations, we largely drew on more than three years of experience in Italy. The e-invoice service was made available to Italian taxpayers in 2017, and after a transition period, the use of e-invoices became mandatory there on January 1 2019. The situation will be similar in Poland – after a transition period we want the use of e-invoice service to become mandatory too, explains Deputy Finance Minister Jan Sarnowski.


At the initial stage of introducing the system of e-invoicing, Polish entrepreneurs will be able to use this tool on a voluntary basis. In order to meet the expectations of the market, the Ministry of Finance wants to test this solution for a period of three months, so that in the end of this process and therefore starting with January 2022, as many entrepreneurs as possible could fully use the system of e-invoicing. Simultaneously, Poland will become the fourth country in the European Union, next to Spain, Portugal and Italy, which will make this innovative solution available to entrepreneurs.


Every taxpayer will be able to issue an e-invoice through their individual account by using a ready-made template available on the electronic platform. The ministry stresses that it will be possible for all invoices to be generated in the taxpayer’s accounting and financial system and then sent directly to KSeF. Upon receiving the invoice, KSeF will assign them an identification number in the system, while taking into account its date.

The Ministry of Finance underlines the considerable benefits of using e-invoices, such as:

  • Convenience: e-invoices will be issued according to a standardised template, making them easy to use.
  • Security: files will remain in the MF database, will not be destroyed or lost, the taxpayer will avoid the need to issue duplicates.
  • Speeding up of the turnover: by using KSeF, the entrepreneur will be sure that the invoice has reached the contractor.
  • Standardisation: mutual settlements and booking invoices in the FK systems will be simplified.

There is yet another convenient solution waiting for those who decide to use KSeF. It is worth mentioning that regarding the subject of structured invoices, the upcoming change includes an exemption for taxpayers from the obligation to send the Standard Audit File for Tax (SAF-T) at the request of the tax authorities. This data will be available to the tax authorities in KSeF, their additional sending would no longer be required. Taxpayers who will opt for e-invoicing will receive an additional benefit. Once the given conditions are met, the VAT refund period will be reduced by 10 days, from 60 to 40.

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