The National e-Invoice System (KSeF) – practical aspects

The Act introduces the mandatory National e-Invoicing System (in Polish: Krajowy System e-Faktur; the KSeF), i.e., the biggest revolution in invoicing that will change the current system of VAT settlements. From July 2024, the issue of invoices by VAT taxpayers to VAT taxpayers will be compulsory, and from 2025 failure to fulfill these obligations will be penalized.

The Act introduces the mandatory National e-Invoicing System (in Polish: Krajowy System e-Faktur; the KSeF), i.e., the biggest revolution in invoicing that will change the current system of VAT settlements. From July 2024, the issue of invoices by VAT taxpayers to VAT taxpayers will be compulsory, and from 2025 failure to fulfill these obligations will be penalized.