KSeF / ViDA implementation

In 2022, the European Commission published a reform proposal for further digitization of invoicing and VAT reporting in the European Union – the so-called “VAT in Digital Age (ViDA)” package. The changes will revolutionize the VAT system in the entire EU, as it will have an impact on businesses in every Member State.

The most important reforms under the ViDA package refer to:

• The update of VAT reporting obligations – it will be mandatory to issue electronic invoices for cross-border transactions. This requirement might be extended to reporting domestic transactions in an individual Member State. This means that there will be consolidation of information on every transaction which taxpayers across the entire EU will be obliged to report to tax authorities in electronic form in real time. The default invoice system will be invoices issued in the structured electronic format.
• The implementation of new tax obligations which will be imposed on digital platforms.
• The lack of requirement to hold multiple VAT ID numbers in the EU as it will be sufficient to register for VAT purposes in one Member State. To this end, the European Commission has proposed to improve and develop the existing One Stop Shop, Import One Stop, and reverse charge systems.

Poland has undertaken activities that fit within the “VAT in the Digital Age” initiative of the European Union to implement obligatory e-invoicing. As of July 2024, taxpayers with a seat or fixed establishment in Poland will be obliged to issue structured invoices in the National e-Invoicing System (Polish: Krajowy System e-Faktur – KSeF).

UPDATE! 
On 26 April 2024, the Polish Ministry of Finance postponed the effective date for mandatory invoicing in the National e-Invoicing System (KSeF) to 2026. From 1 February 2026, KSeF is going to be obligatory for entities whose value of turnover in the previous year exceeded the amount of PLN 200 million, and from 1 April 2026 – for all entrepreneurs.

KSeF is a Polish electronic information and communication system used for issuing, receiving and storing invoices for a maximum period of 10 years. The system enables the automation of the whole tax inspection process, which will make its duration shorter and allow for lesser involvement of entrepreneurs in the entire process.

Services offered by RSM Poland within the scope of implementation of structured electronic invoices: how can we support KSeF users?

The implementation of the National e-Invoicing System poses a great challenge to many businesses and organisations, and the deadline for its introduction is approaching.

Stages of implementation of electronic invoices that require entrepreneurs’ active involvement

• Adjustment of internal procedures to the new regulations.
• Analysis of the functionality of existing systems, their compliance with KSeF requirements, and their potential adjustment.
• Training of employees who are engaged in the invoicing process on the topic of the new regulations and of the consequences of failure to comply with them.

In order to effectively respond to these challenges, in addition to having broad knowledge of taxes, it is necessary to be specialized in legal, accountancy and IT fields. Our team of experts – specialized in all the separate aspects which are necessary for the implementation of the KSeF system in Poland – will support you in this process.

The European Commission continues to work on the project. The planned changes, as resulting from the proposals made by the European Commission, are to take effect in the years 2024-2028.

Businesses operating in the European Union should start consider whether they are ready for the proposed changes. An important aspect of this analysis will be the concept of Single VAT Registration (SVR) in the EU.

The proposed changes seek to consolidate e-invoicing all across the EU. They refer both to the obligation to issue e-invoices for intra-Community transactions in real time and the obligation to report information on intra-Community transactions in real time.

Why should you choose the services of RSM Poland when implementing ViDA and KSeF?

Experts at RSM Poland have practical experience in the following tax advisory services:

• Conducting VAT Compliance audit – both for Polish and international entities.
• Supporting international entities in their VAT registration in Poland.
• Performing analysis with regard to creating a fixed establishment (CIT, VAT) by foreign entities operating in Poland.
• Supporting entities in the fulfilment of CIT and VAT Compliance obligations, as required by law.
• Contacting tax authorities and communicating necessary information in the event of checks, tax inspections, and tax proceedings.

Our bookkeeping, legal advisory and IT consulting offer consists of:

• Full outsourcing of bookkeeping and accounting supervision.
• Configuration and adjustment of the Oracle accounting system in line with the client’s expectations and in compliance with Polish regulations.
• Verification of existing qualified signatures/trusted profiles.
• Support in obtaining authorization for KSeF by the employees who will be responsible for sending and receiving e-invoices and correction e-invoices.
• Support in obtaining an electronic signature or electronic seal.
• Analysis of and advisory on the topic of terms of cooperation with business partners with regard to the obligations and procedures arising from KSeF (e.g. adaptation of contracts with business partners, general terms and conditions of contracts, sales, etc.).
• Preparation of internal documents (rules and procedures), including employment documentation, compliant with the new KSeF regulations (e.g. rules governing issuing and adjusting invoices, preparing supplementary information, procedure in case of system failure, etc.).
• Identification of compliance risks arising from the Polish Act on Preventing Excessive Delays in Business Transactions and from proceedings conducted by the Polish Office of Competition and Consumer Protection with regard to the implementation of KSeF (e.g. support in the identification of the size of the entity, defining creditor’s rights and debtor’s obligations as regards payment deadlines, etc.)

If you wish to avoid problems with tax authorities, contact our expert and find out how we can help your business.

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