What are structured invoices and why is it worth starting preparations for the implementation of the mandatory invoicing system now?
Structured invoices are one of acceptable forms of documenting transactions, in addition to the paper invoices and so far used electronic invoices. Structured invoices are issued and received via the ICT system of the Ministry of Finance - the National System of e-Invoices (abbreviated as KSeF).
The main challenges for the taxpayer
Data
The necessity to request for an invoice in a structured form requires collecting a wide catalog of data expected by the tax authorities. This data may be scattered among systems or simply unavailable.
Process
Due to the necessity to issue an invoice via KSeF and the risk of exposing possible irregularities, the processes in the organization must be adapted to the fact that invoicing is as structured and automated as possible.
Technology
Requests are issued and received in structured form - aggregation, processing and transferring data require technical preparation from the client as well as reconstruction and integration of already existing systems.
Find out about the main assumptions of the KSeF
- From January 1st, 2022 there is a possibility of issuing structured invoices which are in line with the technical guidelines of the Ministry;
- The scope of data reported under the new form of invoice includes many additional elements, other than the standard invoice;
- The KSeF is to structure and provide the real-time control over the invoicing process;
- Taxpayers can voluntarily use KSeF from January 1, 2022. The e-invoicing obligation was to enter into force on July 1, 2024, and for small and medium-sized enterprises exempt from VAT from January 1, 2025. On April 26, 2024, the Ministry of Finance announced that the new rules will be effective from:1 February 2026 - for taxpayers whose turnover exceeded 200 M PLN in a preceding year, 1 April 2026 - for other taxpayers.
At the beginning of October 2021, the Ministry of Finance published an announcement about the start of KSeF tests. The provided documentation is strictly technical and is intended for IT departments working on integration with the KSeF. Starting from 1 January 2022, you can issue your invoices electronically in the National System of e-Invoices using the production environment of the National System of e-Invoices.
"The topic of e-invoices affects many aspects related to activities of companies, both financial and accounting, legal and technical. The new regulations are a real challenge in the area of technology, processes and organization. Therefore, it is worth preparing for the introduction of e-invoices in advance instead of leaving this issue for the last minute. A comprehensive approach to the new requirements will protect entrepreneurs from possible consequences of an incorrect approach to these challenges."
How will the data flow for generating e-invoice in the enterprise work?
We will support your organization in the challenges related to revolutionary change and we will help you adjust your business to new regulations.
We offer a professional tool and comprehensive support, which will support your company, so as to prepare for new duties on time.
How can we help?
Taxolite e-Invoicing Tool
A dedicated KSeF e-invoicing tool allows for full and flexible adaptation to the upcoming changes in invoice issuance without the need to adjust ERP or billing systems. It is also unnecessary to change the key integration processes of systems that are already implemented and functioning in the company.
Get to know Taxolite e-Invoicing Tool Watch the video
Statutory Compliance Suite: e-Invoicing PL KSeF
A comprehensive solution that supports the issuance and receiving of e-invoices with KSeF in real time. The processes of e-invoice handling are fully automated.They integrate non-invasively with standard SAP processes, with a view to minimize user involvement. The application is available in Polish and English.
Get to know Statutory Compliance Suite: e-Invoicing PL KSeF
Process and tax support
PwC’s support will include, in particular, verification and mapping of the currently functioning processes related to issuing and receiving invoices. The performed analysis will also indicate the tax risk related to the current invoicing model.
The subject of such analysis will be, fundamentally, to examine whether the processes functioning in your organization enable the establishment of a reliable system of structured invoices, thereafter the optimization of these processes.
Not only will this enable the implementation of the KSeF, but also allow to significantly reduce costs by reducing the necessary workload devoted - thanks to the automation of the processes previously carried out manually (at least partly) - by employees.
Based on the results of this analysis, PwC will prepare a map of the implementation of structured invoices in your organization, along with an indication of the processes, which will allow you to issue and receive structured invoices in real time and in a standardized manner.
The proposed invoicing model will also include comments on the management of the identified tax risks. Finally, we will also assist you at the stage of implementing structured invoices.
System and technological support
Our service includes a comprehensive analysis of the reporting requirements in a structured invoice in relation to specification of the activity of a given entity, including the substantive, logical and technical correctness of the schema, as well as support in preparing the target data and information flow model processed in the client’s systems and as a part of integration with KSeF.
We support the client in implementation and construction of own technical solutions and as a part of reconstruction of systems, both in the area of business and technical requirements. We also support by implementing PwC solutions.
Legal support
Legal advice includes comprehensive and safe for the client implementation of the e-invoice system, in particular in the context of legal and regulatory obligations and includes:
- Advising on the impact of the implementation of e-invoices on the existing procedures and contractual relations, including arrangements for payment deadlines, delivery method, correcting invoices and granting discounts of receivables covered by e-invoices;
- Analysis of the adopted solutions regarding e-invoices in the context of the obligation to report payment backlogs;
- Proposal to adjust contractual clauses and internal procedures in the scope of new regulations regarding e-invoices, as well as the parallel operation of “regular” invoices;
- Preparation of internal documentation, including in particular employee documentation in terms of using the National System of e-Invoices and securing the employer’s interests;
- Advising on the adaptation of implemented solutions regarding e-invoices for the purposes of possible inspections and proceedings conducted by the President of the Office of Competition and Consumer Protection regarding excessive delays in commercial transactions.
PMO i Change Management
We believe that the project management office should play one of the key roles in the implementation of e-Invoice. Due to the complexity of the topic, the importance of PMO here is high. Competing in volatile markets, keeping up with rapid technological innovation and meeting the ever-changing expectations of consumers - all of this requires a new form of business agility that PMO is aiming for.
Not only does PMO support cover the effective coordination of activities related to the implementation of e-invoice, such as: building a data catalog, adjusting business processes or preparing and monitoring technical changes (including reconstruction and integration of existing systems).
As part of PMO, and change management, we will implement processes ensuring proper supervision, enabling the building of an appropriate knowledge base and an effective flow of information during the implementation. All this will ensure that people are focused on what is important and are aware of the responsibility for their tasks, and that implementation risks are monitored and actively managed.
Managed Services
PwC can provide comprehensive support to organizations, which have internally implemented system solutions related to KSeF, as well as organizations, which are looking for “process outsourcing” - in this case, the offer will be particularly interesting for entities with a small number of purchase and sales documents, in cases where the client will not have an ERP system integrated with the KSeF.
Within the offered scope, we provide:
- Posting and prequalification of purchase invoices;
- Sending sales invoices to the KSeF in real time;
- Process management and periodic reporting;
- Optimizing the invoicing process;
- Checking the correctness of tagging GTU code and split payment;
- Ongoing monitoring of the impact of changes in law and jurisprudence on the correctness of invoicing;
- Verification of the correct classification of transactions based on logistic data contained in e-invoices;
- Support in contacts with tax authorities in case of questions;
- Clarifying doubts regarding concluded transactions.
Analiza i weryfikacja dokumentów
Zastanawiasz się: Czy jesteś gotowy na wysyłkę swoich faktur do KSeF? Jakie dane potrzebne są do wygenerowania poprawnej e-faktury? Jak przetworzyć w systemie księgowym dane z e-faktury od dostawcy? Chciałbyś zobaczyć swoje faktury z dziś w KSeF e-schemie? Oferujemy możliwość analizy dokumentów historycznych za pomocą kwestionariusza lub poprzez moduł SAP - KSeF Readiness Check.
Poznaj narzędzie
e-faktura Tester
Przygotowaliśmy również narzędzie do weryfikacji faktury ustrukturyzowanej - e-Faktura Tester. Chcesz sprawdzić czy Twoja e-faktura będzie przyjęta przez KSeF? Tester sprawdzi czy Twój plik jest zgodny ze schemą e-faktury. Dodatkowo, opracowany przez zespół ekspertów PwC zestaw testów biznesowych sprawdzi dane pod względem merytorycznym.
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