Once approved by the EU Council, nothing will stop the system from being implemented.Important : This system has been operating in Poland on a voluntary basis since January 1, 2022.How does the KSeF system work?Structured invoices (so-called e-Invoices) are prepared in accordance with the invoice template published on the website of the Ministry of Finance (MF). They can be issued both in local financial and accounting programs of entrepreneurs and with the use of free tools prepared by the Ministry of Finance. The invoice is sent via the interface (API) to the central MF database (KSeF), and then it is available in the system and can be downloaded by the contractor.In order to introduce this system, on August 2, 2021, Poland submitted a derogation application to the European Commission pursuant to Council Directive 112/2006 of November 28, 2006 on the common system of value added tax (Directive), in order to authorize the application of a derogating measure from art. 218, 226 and 232 of the directive.The derogation would be to allow Poland to derogate from Art. 218 and 232 of the directive. This means a derogation consisting in recognizing as an invoice only the electronic invoice issued in the FSC, with the simultaneous lifting of the necessity to accept such an invoice by the buyer.In February 2022, Poland changed its proposal to derogate from Art. 226 of the Directives, i.e. mandatory elements that should be included in the invoice, and, very importantly, narrowed down the group of entities that would have to use this KSEF. According to the new wording, only entities based in Poland would be obliged to apply the KSeF.The draft decision of the European Commission provides for the introduction of a derogation in the period from April 1, 2023 to March 31, 2026, with an option to extend.

The obligatory KSEF cannot be introduced in Poland until April 1, 2023.