Linkedin
Facebook
Email
more
Contact our expert
Integrating your current accounting software to ensure compliance with the National e-Invoice System (known in Poland as KSeF) can be challenging, especially for businesses operating internationally. Therefore, when implementing electronic invoicing, it's advisable to reach out for the assistance of tax advisors who are well versed in the requirements. They will smoothly guide you through the process and, if necessary, suggest alternative solutions tailored to your individual needs.
The digitisation of VAT invoicing and reporting processes in the European Union, as proposed by the European Commission under the so-called "VAT in Digital Age" (ViDA) package, is revolutionising the VAT system across the EU, impacting businesses operating in all member states. In Poland, the digitisation process includes the implementation of the National e-Invoice System (KSeF) which will soon become mandatory for virtually all businesses operating in our country.
What exactly is KSeF and when will it become mandatory?
The National e-Invoice System (KSeF) is an IT system developed to enable issuing and receiving invoices electronically. For an e-invoice to be compliant with Polish law, it must meet specific requirements and be consistent with the FA(3) logical structure.
Although the KSeF system has been in operation for several years, until now its use has only been voluntary. The real revolution will start once the system becomes mandatory.
The deadline for the rollout of the mandatory e-invoicing has been postponed several times. However, we now know that the obligation to issue e-invoices will be imposed:
- as of 1 February 2026 – on taxpayers with an annual turnover exceeding PLN 200 million,
- as of 1 April 2026 – on other taxpayers operating in Poland.
Importantly, e-invoicing also affects foreign businesses registered in Poland for VAT. However, the scale of the challenges associated with the implementation of the mandatory e-invoicing depends on the nature of the business and individual circumstances – it can range from minor changes in receiving purchase invoices from Polish recipients to the obligation to fully implement electronic invoices compliant with Polish requirements and the FA(3) logical structure.
Solutions tailored to your needs
The scope of services offered by RSM Poland as part of the implementation of electronic structured invoices: what support can KSeF users count on?
The rollout of the National e-Invoice System is a major challenge for many companies and organisations, and the time left for its implementation is running out.
Steps that must be taken by businesses subject to mandatory e-invoicing
- review the scope of sales and purchase transactions documented by e-invoices;
- verify the sources of data currently used when issuing sales invoices and amendment invoices;
- adapt invoicing and document circulation procedures to new regulations;
- analyse the functionality of the accounting systems in place and their compliance with the e-invoicing requirements and their possible adjustment;
- organise a training for employees involved in the invoicing process on the new regulations and the consequences of non-compliance;
- grant permissions to use the National e-Invoice System to persons in charge of sending and receiving e-invoices.
Meeting these challenges requires extensive knowledge from individuals specialising not only in taxation, but also in law, accounting, and IT. We bring together a team of experts – individuals with deep expertise in specific aspects of the KSeF system implementation – who will support you in this process.
E-invoicing implementation stages supported by RSM Poland tax advisors
E-invoicing is not just a matter of technical integration of the national platform with an accounting software – every company has unique document flow processes in place, so effective implementation of e-invoicing requires analysis and tailoring activities to the specific situation of each organisation. This is particularly important for international companies, as implementing e-invoicing in compliance with the National e-Invoice System is not that easy at the central (group) level, and meeting all requirements can be difficult or even impossible for businesses using global accounting software. Effective implementation of Polish e-invoicing therefore requires a tailored approach to this process at the national level.
At RSM Poland, we assume that the method of implementing e-invoicing must be adapted to the specific nature of a given business – an entity whose scale of operations in Poland is limited should not need to incur excessive costs of adapting to the National e-Invoice System.
With this in mind, we have developed turnkey solutions for taxpayers (especially foreign ones) who issue only a couple of invoices per month, as well as for entities requiring more scalable solutions. We also provide expert support in implementing external solutions offered by our clients' chosen accounting and ERP system providers.
The key to implementing and filing e-invoices with the National e-Invoice System is a thorough understanding and mapping of the company's information and document flow. Properly conducted process mapping should include all necessary procedures, instructions, and documentation related to information flow within the organisation. Therefore, we proceed with precision and method, utilising our experience gained from conducting tax audits to ensure that the processes run by a given entity are properly and comprehensively considered.
Implementing e-invoicing is a dynamic process – regulations, business needs, and company IT infrastructures change as they evolve. Therefore, it's important to stay informed and aware of how fluid this process can be. Our tax advisory team continuously monitors information published by the Ministry of Finance and keeps a weather eye on the KSeF implementation process, empowering businesses to efficiently implement periodic adjustments and adapt the software to new requirements.
Why is it worth reaching out for RSM Poland services when implementing an e-invoicing system?
RSM Poland specialists have practical experience in tax consultancy, including:
- conducting audits of VAT compliance processes – for both domestic and foreign entities;
- supporting foreign entities in their VAT registration in Poland;
- analysing the creation of a permanent/fixed establishment (CIT, VAT) by foreign entities operating in Poland;
- supporting the fulfilment of the obligations specified in the regulations within the framework of CIT and VAT Compliance services;
- contacting tax authorities and providing necessary information in the event of checking activities, tax audits and tax proceedings.
Our accounting, legal and IT services:
- we will offer full accounting outsourcing and accounting supervision;
- we will set up and optimise the Oracle accounting system to meet the company's information expectations and ensure compliance with Polish regulations;
- we will help in implementing simple tools for using KSeF which are an optimal solution for entities with a limited activity in Poland;
- we will verify the qualified signatures and trusted profiles held by key company personnel (and support entities in obtaining them);
- we will support the process of granting permissions to use KSeF to people who will be in charge of sending and receiving e-invoices and e-amendment invoices;
- we will analyse and advise on drafting the terms of cooperation with contractors in the light of KSeF obligations and procedures (including by adapting contracts with contractors, general terms and conditions of contracts, sales, etc.);
- we will prepare internal documentation (regulations and procedures), including employee documentation, aligned with the new regulations related to e-invoicing (i.a. regulations regarding the principles of issuing invoices and their amendments, drafting additional information, procedures in the event of a system failure, etc.);
- we will identify risks in the area of compliance of businesses with their obligations arising from the Act on counteracting excessive delays in commercial transactions and proceedings conducted by the Office for Competition and Consumer Protection in relation to the entry into force of the National e-Invoice System (e.g. we will help in identifying the size of the business, point out the creditor’s rights and the debtor’s obligations in terms of payment deadlines, etc.).
If you want to steer clear of any problems with tax authorities, write to our expert and find out how we can help your company.