With the implementation of KSeF (National e-Invoice System), the method of receipt and form of purchase invoices will change. A structured invoice issued by a supplier in KSeF will be the only form of acceptable transaction documentation and will replace paper and electronic invoices (usually a PDF file provided by e-mail) currently used in business transactions.
ALERT! The Ministry of Finance has postponed entry of the obligatory KSEF into force. Read more here.
The issue of downloading purchase invoices from KSeF is very important and requires a separate determination, especially in the case of taxpayers who own several properties and use the services of several property managers
The KSeF system allows you to download all purchase invoices issued for a given taxpayer (the NIP number is decisive), without the possibility of prior segregation. A person who has permission to download (view) purchase invoices will have access to all actual cost invoices.
Please remember that KSeF will make available invoices issued by domestic suppliers and those foreign entities that have a permanent place of business for VAT purposes in Poland (VAT fixed establishment). This means that cost invoices issued by foreign entities will continue to be made available in paper or electronic form.
Acceptance of purchase invoices
If the supplier issues sales invoices in KSeF, the system does not provide any procedure for their acceptance. This means that in the event of incorrect identification of the buyer, incorrect amount or other errors on the invoice, it is necessary to act outside the KSeF system, i.e. contact the supplier to clarify the situation and issue an appropriate correction invoice.
When the invoice is issued to KSeF, there is no contraindication for the seller to additionally (after sending the invoice to KSeF) provide the customer with a printout of the invoice or send it, e.g., by e-mail in the form of a PDF file.
Unfortunately, KSeF does not allow the transfer of any additional documents to the buyer, such as specifications, protocols, orders, etc. These additional documents will have to be made available to the buyer in another way, e.g. by e-mail in the form of a PDF file. Then the issue of linking these additional documents with the issued structured invoice will be important and problematic.
KSeF Aplikacja | Tokeny | Faktury | Video available only in Polish
Scope of authorization of the property manager
The issue of the scope of rights granted to the property manager regarding KSeF should be considered, in particular whether he will have the right to collect purchase invoices.
Taking into account the fact that all purchase invoices will be available in KSeF, including those that are not directly related to the property (e.g. invoices for legal services, valuations, etc.), the best solution will be to grant the property manager in KSeF rights regarding sales invoices , without the right to download purchase invoice.
The issue of the property manager’s rights is particularly important for taxpayers who own several properties and use the services of different property managers, who will need to segregate invoices in advance.
Purchase invoice handling process
Due to the above, each taxpayer will have to decide whether the process of handling purchase invoices will be conducted by a property manager, an accountant (external accounting office) or the taxpayer himself.
In order to properly implement KSeF regarding purchase invoices, it will be necessary to determine
- The person who will have access to the KSeF Application and manage KSeF permissions
- Detailed scope of rights granted to the person responsible for collecting purchase invoices
- Procedures for accepting purchase invoices, including submitting additional documents, i.e. invoice attachments (protocols, specifications, etc.)
The process of handling purchase invoices will require the implementation of an appropriate IT system ensuring integration with KSeF. If the taxpayer uses specific procedures and cost acceptance principles, it will be necessary to implement an additional “work-flow” solution to support this process.
From the procedural and technical side, the implementation of KSeF will require the following steps:
- Determining the person who has access to the KSeF Application and manages permissions
- Submitting a ZAW-FA notification to the tax office
- Configuration of rights in KSeF (in terms of the right to download purchase invoices)
- Generating a token and transferring it to the appropriate person
Our support
Find out how we can help with the implementation of the KSeF system and other tax and accounting aspects of running a real estate business in Poland.
