The National e-Invoice System will be available in a test version from October 1, 2021, so that as many companies as possible will use the system in the full form from the beginning of 2022. In 2023, the use of e-invoices will become obligatory.

The Council of Ministers adopted a draft amendment to the VAT Act implementing the National System of e-Invoices (KSeF) - a special platform for issuing and receiving invoices by electronic means. The Ministry of Finance wants to test the platform together with businesses from October 1, 2021. After the test phase, i.e., from January 1, 2022, the platform will be fully available to entrepreneurs. From 2023, the use of the National System of e-Invoices will be obligatory.

Therefore, until the end of 2022, three forms of documenting transactions will be permissible in business transactions: paper invoices, electronic invoices and newly introduced e-invoices.

The Ministry of Finance emphasizes the following benefits of introducing the new invoicing system:

• Speed: taxpayers choosing e-invoices will receive a VAT refund 20 days faster – that is within 40 days;
• Security: e-invoices will remain in the MF's database and will never be damaged or lost, there will be no need to issue duplicates;
• Accelerated circulation: thanks to the operation via the Ministry's database, we will always be sure that an invoice has been received by the contractor;
• Convenience: e-invoices will be issued according to one template so that they will be very easy to use;
• Standardization: mutual settlements and invoice booking in financial and accounting systems will become much easier;
• Fewer obligations: the taxpayer will not have to store invoices issued in the FSC, as they will be kept by the administration for a period of 10 years, i.e., as a rule, during the period in which most tax liabilities expire;
• Less data to be sent: the taxpayer issuing invoices in the KSeF will not have to send the structure of the Standard Audit File for Invoices (JPK_FA) at the request of the tax authorities. These data will be available to the tax authorities in the KSeF, and therefore their additional sending would not be justified.

Source: https://www.gov.pl/