Polish Ministry of Finance Conducts Pre-Consultation
on Krajowy System e-Faktur (KSeF)

On July 18, 2024, the Polish Ministry of Finance (MoF) held a pre-consultation session regarding the upcoming Krajowy System e-Faktur (KSeF) e-invoicing system. This session included discussions with businesses and stakeholders about potential changes to KSeF, with main consultations scheduled for September 2024. 

Key Discussion Points:

• New Schema FA(3): The MoF plans to introduce a new version of the schema, FA(3), which may include changes related to Joint and Several Liability (JST) and payment dates.
• B2C E-Invoicing: There was a discussion on expanding the KSeF mandate to include Business-to-Consumer (B2C) transactions, considering whether this should be mandatory or voluntary.
• Offline Mode: A proposal to maintain an offline mode as a voluntary option during the transition period was discussed, allowing e-invoices to be issued outside of KSeF and submitted the next business day.
• Paper Invoices: The possibility of allowing certain taxpayers to issue invoices outside of KSeF was raised, particularly for those facing challenges in implementing the system.

Next Steps

The MoF plans to publish several documents in September 2024, including:

• A draft schema FA(3) for public consultation.
• A new draft Act proposing changes to KSeF.
• A roadmap to align the KSeF PROD, TEST, and DEMO environments, facilitating implementation for taxpayers.

These discussions are part of a broader effort to refine the e-invoicing process in Poland, aiming for a more efficient and compliant invoicing system across various transaction types.