KSeF: e-structured invoice visualisation

On 9 April 2024, the Head of the Revenue Information Service issued an advance tax ruling on issuing and delivery of invoices for intra-Community supplies (ICS) and exports outside the National e-Invoicing System​ (abbreviated in Polish as KSeF). The ruling deals with the legislation that will come into force once KSeF goes live.  

 

 

The case involves a foreign company with a fixed establishment in Poland, which makes ICSs and exports of goods. At present, such transactions are backed by invoices issued by the company's head office (in Germany) in its accounting system using a standardised layout. Invoice details are written in English or German.

 

Once the legislation which obliges the company to invoice ICSs and exports using KSeF (because of its fixed establishment in Poland) enters into force, the company wants to treat the existing invoices as visualisations of structured invoices to be issued in KSeF and send them to its customers as usual, i.e. in hard copy or soft copy (as a PDF file attached to an e-mail). 

 

 

The Head of NRIS has agreed with the company that the existing invoices may be used as visualisations of structured invoices issued in KSeF. However, the authority has emphasised that the visualisation of a structured invoice should include the details contained in the XML file (i.e. the original structured invoice).

 

If you carry out such transactions and you are not sure about sharing invoices with foreign business partners once the KSeF legislation comes into force, you are welcome to contact us.​