Invoice Issue and Receipt Dates in KSeF: How Will the New Rules Affect Taxes and Deadlines?

Until now, the issue date of an invoice was simply the date you wrote on the document. However, with the introduction of the mandatory KSeF, these fundamental concepts are being revolutionized. Therefore, understanding the new invoice dates in KSeF is crucial. This will help you avoid errors in your VAT and income tax settlements. Undoubtedly, this change will deeply affect the work of every accounting department.

KSeF Invoice Dates: Why Are the Rules Changing?

In the old system, you controlled the dates. In contrast, in KSeF, the key moment becomes the interaction with the central government platform. As a result, these dates become objective and independent of your arrangements with the contractor, which is of great importance to your accounting office.

The Invoice Issue Date in KSeF – When Does an Invoice Come to Life?

In the new system, it is KSeF, not you, that ultimately determines the issue date of a document.

Essentially, the law states that the issue date of a structured invoice is the date it is sent to the National e-Invoicing System (KSeF).

How does this work in practice? First of all, you prepare an invoice in your accounting software, entering today’s date. Next, you send it to KSeF. If the system accepts it on the same day, everything matches up.

But what if you send it later?

• Firstly, if you indicate an issue date of May 10th on the invoice but send it to KSeF on May 11th, the system will recognize the date from the document (May 10th) as the issue date.
• Moreover, you cannot send an invoice to KSeF with a future issue date. If today is May 10th and you indicate May 11th as the issue date, the system will reject such a document.

The Invoice Receipt Date in KSeF – The Key to VAT Deduction

An even bigger revolution concerns the date an invoice is received, which is crucial for the right to deduct VAT.
Specifically, the law states that a structured invoice is considered received via KSeF. This happens on the day the system assigns it a KSeF identification number.

What does this mean in practice? It doesn’t matter when your contractor actually logs in and downloads the invoice. Instead, for the tax office, the invoice is “received” the moment KSeF assigns it a unique number. Consequently, this eliminates disputes over whether an invoice has arrived.

How Will the New Rules Affect Your Taxes and Deadlines?

This change has fundamental, practical consequences:

1. Right to Deduct VAT: You will be able to deduct input VAT in the same month the invoice receives its KSeF number.
2. No More Delays: The problem of “lost” expense invoices disappears. This is because all documents issued to your NIP will be immediately visible. However, this requires constant monitoring, which is a task for an efficient online accounting service.
3. Invoicing Discipline: The need to send invoices on an ongoing basis will enforce greater order in your documentation.

KSeF and Your Accounting Office – How to Ensure Smooth Operations?

The new rules mean that cooperation with your accounting office must reach a new level. Above all, speed and automation become key.
A modern online accounting office is fully prepared for these changes. Thanks to integration with KSeF:

• Your bookkeeping can retrieve your expense invoices in real-time.
• A professional accounting office can issue invoices on your behalf.
• Online accounting provides tools that automate this process.

Summary: Invoice Dates in KSeF

In conclusion, understanding how the new invoice dates in KSeF work is one of the most important changes. Therefore, the key is to remember that the moment of interaction with the system, not the date on paper, is now what matters.

If you are concerned about how these changes will affect your company, or if you are looking for an accounting service that is fully ready for the digital revolution and can help you implement KSeF without stress, we invite you to contact us.

www.luno-group.com

In our next post, you will learn about invoices with attachments in KSeF.