The launch of the National e-Invoice System was advertised as an accounting revolution and the “end of paper”. However, the first days after the entry into force of the KSeF show that paper will not disappear from settlements for now. However, entrepreneurs have a headache because, for example, at gas stations they can receive invoices in various forms. How to get the hang of it?
On February 1, the National e-Invoice System came into force. From that day on all entrepreneurs they have an obligation receive invoices in this new electronic platform. Whereas issue such documents in KSeF they only have to do so from February 1 large enterpriseswhose sales value for 2024 exceeded PLN 200 million including tax.
Textural mess. What document will you receive?
However, as it turns out, despite the obligation, not all large enterprises have managed to prepare for this – some directly announce that for now they will not introduce radical changesso that customers can get used to the new e-invoicing reality.
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As a result, we have textural chaos. Since the beginning of February, entrepreneurs have been receiving invoices in various forms, for example, at gas stations. They can get it in one place invoices structured in KSeF in XML format – they are introduced as part of the new obligation. But other stations can give them credit e-invoices in e.g. PDF format sent by e-mail. The third option is traditional paper invoices.
The regulations provide for exceptions, which means that all gas stations (regardless of turnover) may also issue printouts of invoices from cash registers or fiscal printers and receipts with the buyer's Tax Identification Number (up to PLN 450).
A headache for entrepreneurs
Different approaches of large companies to KSeF have resulted big confusion among entrepreneurs.
– For taxpayers, this means the need to maintain various channels for receiving invoices, so that some invoices are received in KSeF and some are still outside the system. All these documents will later need to be transferred to one accounting system – Natalia Pielka, tax advisor, VAT manager at the Chojnacka&Łagowski Tax Advisors Law Firm, says for the Prawa.pl portal.
Orlen: “for customer convenience”
Companies selling fuel had to decide whether they issue invoices only in KSeF or whether they also offer other forms of documents to their business clients. For example, Orlen announced that at least until April 1 invoice printouts for business customers at gas stations will be issued so far. The company argues that The transition period will allow customers to be better prepared for the entry into force of new rules for issuing and receiving invoices in the KSeF system.
– As the leader of the gas station market in Poland, we strive to ensure the highest standards and quality of service. Therefore, in response to the expectations of our customers, we have decided that after February 1, printouts of invoices for business customers will be issued at gas stations, as before – said Ilona Kachnierz, head of the Orlen press team.
You will not see this invoice in KSeF
Orlen announced that it will document B2B sales through cash registers at least until April 1 (excluding fleet sales). In turn, fleet sales will be carried out on the basis of structured invoices issued in KSeF.
– Fuel sales for companies are still largely based on invoices generated from cash registers and fleet card systems. Transitional provisions allow the current sales documentation models to be maintained for a specified period of time. In practice, this means that a business client can still receive a paper invoice or printout – confirms Zuzanna Kwiatkowska, accounting and tax expert at fillup k24.
An entrepreneur who buys fuel at Orlen and asks for an invoice in the form of a cash register printout after logging in to KSeF you will not see it in your purchase invoices.
– Pursuant to Art. 145n of the VAT Act, Orlen issues invoices using cash registers, exactly as before. Invoices of this type, i.e. those issued from cash registers, are generally not included in the National e-Invoice System and will not be included in it either today or in subsequent stages of KSeF implementation. – explains Piotr Juszczyk, chief tax advisor of InFakt, for Business Insider.
What did other companies decide to do?
– Until December 31, 2026, they can still be issued in the form of traditional (paper) VAT invoices to a limited extent by companies selling using fiscal printers. Most gas stations will probably issue traditional invoices from cash registers – this is the position of the Polish Chamber of Liquid Fuels sent to BI.
Similarly to Orlen, invoices from cash registers will be issued at the network stations: BP, Moya, MOL and Amic.
– It should be borne in mind that different rules may apply to fleet customers – in their case, the invoice may be issued directly through KSeF – emphasizes Zuzanna Kwiatkowska.
BP announced that it will issue invoices in its current, unchanged form until the middle of the year. Then the rules will change – Instead of printing an invoice, the driver filling up the fuel will receive a paper confirmation of the transaction at the cash register, and the invoice will be provided could only be picked up at KSeF.
Also at stations Moya After paying for fuel, drivers receive PDF printouts of the invoice. Also in MOTH invoices will be issued as before. Only corrective documents issued outside the fiscal system will be sent to KSeF.
Shell chose KSeF
However, Shell only focused on structured form and KSeF. We received the following information from Shell Polska:
“In accordance with applicable regulations, all invoices for purchases made at our stations are issued in the National e-Invoice System (KSeF). To facilitate service for customers for whom the obligation to use KSeF will start only on April 1, 2026, we are introducing a transition period during which, in addition to the electronic invoice available in the KSeF system, customers will receive a printed invoice visualization at the station.”
Shell's customers report that the company is invoicing offline24. The entrepreneur receives a paper invoice marked with two QR codes: “Offline” and “Certificate”.
Let us remind you – entrepreneurs who are not yet prepared for full integration with KSeF can use receipts with NIP until the end of this year as simplified invoices. Such documents are accepted for transactions up to PLN 450 and will not be entered into the KSeF system.
Invoices will be in the system for 10 years
Some entrepreneurs wonder whether to print invoices from KSeF.
– No, you do not need to print anything because the invoices will be stored in the system for 10 years. However, it is worth transferring them to your own electronic media, even in the event of a KSeF failure, says Natalia Pielka for the Prawa.pl portal.
It may also be a problem verification of purchase invoices, especially when the company gets a lot of them. Some entrepreneurs announce that they will maintain this new settlement reality at the beginning double invoice circulation.
– Sellers will therefore send invoices to KSeF and, for example, additionally send contractors a visualization of these invoices along with a PDF attachment by e-mail. Another solution is to provide a link to the attachment on the invoice. This will make it easier to determine what the payment on the invoice relates to, and will also help verify whether the amount given on the invoice corresponds to the price agreed in the contract – points out Natalia Pielka.
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