Changes in invoicing. Key changes that need to be implemented in companies and JDG

Magdalena Jaworska, tax advisor and partner Quidea: Yes, looking at the enormity of work of time is not so much. Nine months are not much, especially since we have a vacation ahead, and at the end of the year there will be other challenges (even selected taxpayers will prepare JPK_CIT for the first time). In addition, MF plans to launch the test system in November, which is quite late. So it is definitely worth starting to prepare for the implementation of KSEFs today, if no steps have been taken in this direction yet. Especially since part of the work can be practically done immediately.

It is about analyzing internal procedures and processes regarding the circulation of sales, purchasing documents, invoices, the status of contractors, contracts with them, IT needs analysis. The main assumptions of KSEF have not changed, although of course several elements under KSEF 2.0 will look different. We still don't know the answer to some of the questions.

Companies were waiting for specifics in the KSEF 2.0 case and probably rightly?

Yes, in my experience, most companies have been waiting so far because we do not know the final version of the KSEF system. We are waiting for a new e-invoice pattern (scheme). Each type of sales invoice operating in the company must be analyzed separately and this requires passing through the current version of the scheme. The Ministry of Finance must also present several other technical issues. We are also waiting for the list of entities exempt from KSEF and executive regulations.

What actions should companies take to prepare for KSEF

What can you do until June, i.e. until the publication is scheduled? As I understand later, there is nothing to wait for, you have to act.

It is worth analyzing what areas of the company's operation will affect KSEF. It is not only about the IT department, but also financial, accountant, billing (sometimes it is dealt with by people outside of accounting or even companies), commercial, even logistics. Of course, this may look a bit different in every company. It is also worth analyzing how KSEF will affect the work of a given department, what you will need to do, how to change processes.

Only after such analysis, i.e. the preparation of the so -called Road maps, you can see the scale of the problem. Some companies have this stage behind them, because although we do not have the final version of the regulations, the assumptions of the system are already known for some time.

What needs to be adjusted in companies?

It is necessary to adapt, among others, relationships with contractors, determine what data on the invoice is required by the contractors we need and confront it with the pattern of the scheme, what sales documents are to function (whether the invoices themselves or additional documentation). You need to implement processes in the event of a failure and the inability to invoice by KSEFs, the principles of correcting invoices, issuing the right to issue/ receive invoices. This, in turn, may translate into a change in employee obligations and employees' responsibility.

Payment dates may also be a problem. Currently, contracts specify when the invoicing or payment is made (e.g. contracts specify that it is 7 days from the moment of receiving a correctly issued invoice). As the obligatory KSEF enters, the dates of issuing or receiving invoices will be different, taxpayers will also operate in the dual system of document circulation (as part of the KSEF and outside the KSEF).

Before changing the contracts, we also need to determine how we will identify customers, what invoices we issue to them, whether they will all include KSEF, and what with attachments (KSEF 2.0 will allow them to be sent). Then you need to determine what invoices the company gets (purchasing invoices), what channels, it translates into determining the correct dates of receiving purchasing documents.

Problem with attachments in KSEF. What options have companies

What will the attachments look like? Will you be able to join the structured invoice (i.e. invoice sent to KSEFs), e.g. a PDF file?

No, there will be no such possibility. The attachment will not be an additional document for the invoice, but will be part of the structured invoice. Therefore, companies must think about attachments. For example, if the company today transfers sensitive data together with the invoice (e.g. related to the GDPR, a highly developed specification of services), it is worth considering whether after the implementation of the KSEF a better solution will not be to transfer them outside the KSEF, e.g. providing in a cloud or sending by e -mail.

It may be similar with receipt protocols, performance confirmation, and project specification. Today, these are additional documents that are attachments to the invoices sent. They cannot be transferred through the KSEF structure. Therefore, companies must think about a different form of transferring this type of documents, which means a dual system – the company will send the company through KSEF, and other documents with another channel.

The KSEF 2.0 project also shows that the tax authority may withdraw its consent to sending attachments to e-invoices. What in such a situation?

This is a surprising proposition. If the company wants to add attachments to invoices, set the processes and the IT system under this decision, and later the authority will withdraw their consent, what? It is also worth preparing an alternative for such an eventuality, i.e. the transfer of an attachment outside the KSEF system.

The Ministry of Finance in the KSEF 2.0 project proposed several changes that entrepreneurs expected. Among others Annexes can be attached, invoices in KSEF to consumers (the company will be decided, it will not be an obligation). Did something in these proposals surprise you?

At first glance, the MF proposals actually meet the expectations of companies, so they seem favorable. However, every taxpayer must ask himself whether he wants to benefit from these benefits. It is worth thinking about what in emergency situations, in which the company would like to take advantage of the new opportunity, i.e. issuing invoices in the so -called offline (an invoice must be entered to the next business day), which with consumer invoices (put them in KSEF or outside KSEF).

The offline mode itself is convenient, because the taxpayer does not have to send invoices in real time, but on the other hand it can lead to trouble. For example, if the taxpayer issues an invoice in offline today, so tomorrow he should introduce it to the KSEF, but will go to a system failure or other unforeseen situations, he will not meet the requirements and exposes himself to sanctions for the lack of use of the PSEF. So let's think about whether to use offline mode every day or only sporadically in exceptional situations.

Problem with purchasing invoices in KSEF. What companies need to know

Will there be any problems with shopping invoices?

Some companies will have a bigger problem with shopping invoices in KSEF than with sales invoices. After receiving the invoice, the company must verify the moment of receiving the document, who owns this expenditure (e.g. which department ordered the goods), who is the project manager. She should determine the path from receiving a purchasing invoice for its acceptance and payment. So you need to determine the internal process in the company. Contact with contractors is also important. It is necessary to determine whether, for example, the seller will show the order number on the invoice. It is basically that the company does not get lost with a few thousand purchasing invoices.

KSEF will also eliminate the problem with the circulation of employee invoices in the sense that today it happens that the employee gets an invoice in July and transfers it to accounting in December. The question is, what is the moment of receiving the purchasing invoice: July or December. The moment of deducting VAT from such an invoice depends on it. In KSEF, the moment of receiving the invoice will be one. However, more challenges will appear in this respect. How to determine the circulation / acceptance system of employee invoices so that it works efficiently and accounting does not get lost in “looking for an owner of the expenditure”.

It will also be necessary to determine which invoice has passed through KSEF and which outside the system. So to give it the correct VAT deduction regime.

KSEF in a sole proprietorship. How to prepare?

How should people conducting a sole proprietorship prepare for KSEFs?

In the case of the smallest entrepreneurs, KSEF should not be such a big challenge as for larger companies. The Ministry of Finance has promised to prepare a special application for KSEF for JDG.

In addition, JDG leaders will only be able to use KSEF from January 2027, if they meet the conditions:

• The taxpayer only issues invoices in which the total value of the receivable on the invoice is less or equal to PLN 450 and
• The total sales value (along with tax) documented by these invoices issued in a given month is less than or equal to PLN 10,000.

In the case of JDG, the entire path of displaying and receiving structured e-invoices is often not as formal as in the case of larger entities.

What if a small company uses the services of an accounting office? Will she be able to entrust KSEF support?

Some of the accounting offices may refuse KSEF service, and some will probably demand additional fees. KSEF service will require additional activities and authorizations for the accounting office, and not everyone will want to take additional responsibility. Entrepreneurs must therefore determine with the accounting office the scope of service in connection with the KSEF.

He talked: Łukasz Zalewski, journalist of the Business Insider Polska Law Department