National e-Invoicing System: revolution in invoicing

by Przemysław Trzaska, Kamila Kmiecik

5 November 2021

Provisions allowing the issuance of structured invoices, so-called e-invoices, will come into force on 1 January 2022. These invoices will be issued using a standard template via the National e-Invoicing System.

A structured invoice is an electronic invoice. It will be in a standardised XML format, like the one that is utilised in Standard Audit Files for Tax. In practice, structured invoices will make a third type of invoice, besides the current hard copy and electronic invoices.

Structured invoices will be issued using a national ICT platform for comprehensive handling of invoice workflow in Poland, called NeIS or KSeF in Polish. Specifically, the NeIS will serve to:

issue, send and receive structured invoices;
store structured invoices (for 10 years);
assign system-generated identification numbers;
check such invoices for compliance with a pre-defined and publicly available invoice format;
analyse and control data from structured invoices;
end messages about issuance, rejection or failure to issue a structured invoice.

Do these amendments apply to you?

Structured invoices will be mandatory for all taxpayers from 2023! Until then, the use of standardised invoices will be optional and will offer additional benefits.

What are the benefits?

Those who switch to structured invoices will be able to benefit from three tax preferences:

VAT refund within 40 days;
no obligation to collect documentation proving that the conditions for adjustments have been agreed and met;
no obligation to submit a Standard Audit File for Tax for invoices when requested by tax authorities.

Another benefit not stated explicitly in the laws is the automation of accounting processes. Invoices received via the NeIS can be automatically imported to accounting systems, without the need to enter them manually.