National e-Invoicing System with CRIDO (KSeF)

Our team includes tax advisors, VAT specialists, and financial-accounting system experts, ensuring full support at every stage of implementation.

We ranked 1st among Polish tax firms in "Innovation and Digitalization" in Rzeczpospolita's 2023 and 2024 rankings and were named "Tax Technology Provider of the Year" in the International Tax Review EMEA Tax Awards 2023.

We understand business challenges, from unclear regulations to system limitations, and offer tailored, effective KSeF solutions.

A comprehensive approach, including the consideration of tax aspects, allows for the assessment of tax risks in terms of sanctions and liability, particularly criminal-fiscal liability for Board Members and individuals responsible for specific substantive areas.

An invoice will be considered issued at the moment its transmission to KSeF begins (provided that the document receives a KSeF number as a result), regardless of the later processing time. It will not be possible to set a "backdated" issuance date.
In case of a KSeF failure, the date indicated in field P_1 will be considered the invoice issuance date. TThe date in the P_1 field will also apply to the UPO (Official Acknowledgment of Receipt), and thus will determine when the invoice enters legal circulation.

Yes, the FA(3) schema published in November 2024 includes an additional node named "Zalacznik" allowing taxpayers to transmit more detailed invoice data. This is particularly relevant for information on energy and gas consumption, telecommunications services, and fuel sales details.
However, KSeF will not support attachments in PDF or JPG format – such attachments must be sent separately outside KSeF.

Yes, invoices issued to foreign contractors must also be sent to KSeF. However, after sending the invoice to KSeF, the taxpayer may additionally send it to the contractor via another channel, such as email.

Recipients with access to the KSeF system will see the issued invoices in their account.

After KSeF is implemented, the rules introduced by SLIM VAT 1 for recognizing "in minus" corrective invoices will no longer apply. The moment of recognizing a structured "in minus" corrective invoice will depend on its issuance and receipt date.

No, proforma invoices will not be issued in KSeF, as they are not considered invoices under VAT regulations.

Taxpayers issuing structured invoices are exempt from the obligation to submit the JPK_FA logical structure upon request from tax authorities for such invoices. These data will be available to tax authorities in KSeF, making additional submission unnecessary. Moreover, this would contradict Article 45(2) of the Act on the National Revenue Administration, which states that the tax authority cannot request documents and information to which it already has access.

KSeF allows for both interactive submission (where individual invoices are transmitted to the system) and batch submission (where multiple invoices are sent together). In batch submissions, all invoices must be correct – if even one is rejected, the entire batch will not be accepted by KSeF. Determining the optimal frequency of invoice transmission (e.g., daily or on specific days) is crucial for businesses.

: No, structured invoices that have been submitted to KSeF cannot be canceled.