E-invoicing in Poland
E-invoicing in Poland will become mandatory as the country implements a Continuous Transaction Controls (CTC) model. Businesses will need to issue all B2B invoices in a structured format exclusively on the government platform, establishing this as the sole acceptable method for issuing and delivering invoices.
Mandatory use of KSeF
KSeF has been available since the 1st January 2022, but its usage has been voluntary. The mandate was scheduled to take effect on July 2024 but the Ministry of Finance has recently informed that it will be delayed until 2026.
Companies with a turnover of more than PLN 200 million yearly will be impacted 1st of February and the rest 1st of April 2026. Ministry of Finance has also stated that changes to already published processes will be announced later, so a variety of details are still open.
Watch the ‘Mandatory e-invoicing in Poland‘ webinar from the 17th of January.
Impact on B2B invoices
All Polish companies registered in Poland for VAT purposes and foreign entities with a fixed establishment in Poland are affected by the mandate. Mandate impacts domestic B2B invoicing.
B2C invoices are excluded, also B2G – companies subject to the Polish Public Procurement Act – are obligated to continue using the PEF platform (connected with Peppol), as mandated since 2019. For companies excluded from VAT, it becomes mandatory to join the system starting from the 1st of January 2025.
Processes for sending and receiving invoices will change
From a business perspective, the KSeF platform represents new intermediary step between the invoice sender and receiver.
Invoice data needs to be sent to KSeF in order to register the invoice to the national system and to receive a unique KSeF identifier. KSeF then generates a UPO (Urzędowe Poświadczeniu Odbioru) document which is returned to the sender system by OpusCapita solution in the agreed format.
During the registration process, the invoice is issued and it is considered also as delivered, even the system itself does not offer any traditional invoice delivery channels, like access to the operator network or Peppol.
Since the mandate will not regulate invoice delivery, any form of invoice delivery will be allowed also after July 2024. Effectively receivers will receive all legal invoices issued in KSeF via the platform since the only invoice that will be considered as the legal invoice is the one registered in KSeF with a unique identidier and UPO.
KSef will also provide an invoice archive for 10 years.
OpusCapita solutions for e-invoicing in Poland
OpusCapita offers solutions for both senders and receivers in Poland according to the mandate. OpusCapita connects natively to the KSeF platform without any third-party solutions. With OpusCapita you can fully automate sending and receiving invoices with KSeF and reach the level of 100% e-invoices with minimal effort.
Solution for sending e-invoices
Sending the data
OpusCapita connects directly to your billing system. You can send invoice data to OpusCapita in any structured format.
Communication with KSeF
We will validate and convert the data to required XML format and send the invoices to KSeF. After the invoices are issued we will return UPO document back to you as a sertificate of invoice issued.
Invoice delivery
Invoices are consireded as delivered after issued in KSeF. Invoice receivers can retrieve legal invoices directly from KSeF or using a service provider. Invoices are stored in KSeF for 10 years.
Our solution seamlessly integrates with the KSeF platform through an API, facilitating the exchange of data in the required XML format. You can maintain your existing invoice format, whether it be Peppol BIS or a custom format already configured with OpusCapita.
To ensure compliance with platform requirements, it is imperative to verify that the invoice data content aligns with specified criteria. Additionally, granting authorization to OpusCapita is necessary to enable them to act on your behalf during the communication process with the platform and the issuance of invoices.
Upon issuance, each invoice is assigned a unique KSeF identifier, and a UPO document is generated. This UPO is subsequently transmitted back to the sender’s system.
For invoice receivers, the default procedure involves retrieving invoices directly from KSeF. Notably, no supplementary invoice delivery steps are needed.
Solution for receiving e-invoices
OpusCapita provides a streamlined solution for invoice receivers, enabling the reception of all KSeF-issued invoices through a single connection. With the solution can receive 100% of your invoices as e-invoices from day one under the Poland e-invoice mandate.
This comprehensive service entails OpusCapita retrieving invoices on behalf of the receiver, converting them into the agreed format, and subsequently delivering them to the recipient’s invoice automation solution or ERP. To facilitate this process, explicit authorization for OpusCapita to act on behalf of your organization is necessary.
It is important to note that within the KSeF system, invoice data comprises only mandatory fields and their corresponding PDF images. If business processes require additional data to be delivered (e.g. attachments or additional data in structured format) those are not supported by KSeF.
Communication with KSeF
OpusCapita connects to KSeF on behalf of receiver customer and handles all communication with the platform
Invoice retrieval, conversion and routing
Invocies are retrieved from KSeF and converted into required format and routed to customer.
Receiving invoices
Customer can receive invoices directly to AP or ERP system in desired format sfor further processing.
What is UPO?
UPO (Urzędowe Poświadczeniu Odbioru) is a document generated by the KSeF platform to invoice the sender. It is a certificate of successful issuance of an invoice. UPO contains a unique KSeF identifier, invoice number, and details of invoice processing in KSeF. When transmitting batches of invoices to KSeF, multiple invoice data sets will be consolidated under a single UPO. UPOs are transmitted to the sender customer as part of OpusCapita service.
Meet compliance requirements
Fulfill requirements set by Poland e-invoicing mandate. Avoid non-compliance and penalties.
Achieve 100% e-invoices immediatelly
Send and receive all invoices as e-invoices. Enable automation and improve efficiency considerably.
Ensure business continuity
Communicate seamlesly with your business partners. Migitate risks related to supply chain and cash flow with early implementation.
Request a demo
Leave your contact info and we’ll be in touch to book a meeting to demonstrate and discuss about e-invoicing in Poland and your special business needs.
OpusCapita in Poland
OpusCapita offices in Poland are located in Torun. We are happy to provide project implementation and support to you in local language.
