Active VAT taxpayers will not be required to join the National e-Invoicing System (KSeF) platform in 2024, which is intended to aggregate invoices issued by entrepreneurs. Therefore, the use of KSeF will remain voluntary for the current year.
According to the Ministry of Finance, a thorough external audit will precede the mandatory implementation of KSeF to address any issues with the tool itself and its related infrastructure.
Entrepreneurs considering future use of KSeF should be aware that it is a computer system being developed by the Ministry of Finance. This system will facilitate the generation and sharing of structured invoices, allowing for the issuance, transmission, and receipt of invoices in XML format directly from the platform. Simultaneously, it offers the capability to verify compliance with a defined template.
If you have any questions, please contact Piotr Porzycki (pporzycki@cmwlegal.pl) or Mikołaj Machnio (mmachnio@cmwlegal.pl).