Your Company & KSeF: A Checklist to See if the Obligation Applies to You
The implementation of KSeF is a major topic in the business world. Undoubtedly, many entrepreneurs still ask the fundamental question: “Does this really apply to my company?”. Therefore, we have prepared a practical checklist to help you determine the relationship between your company and KSeF. Furthermore, remember that your accounting office can always help you interpret the regulations.
Step 1: Are You a Taxpayer Registered in Poland?
This is the first and most basic criterion. Namely, the obligation to issue invoices in KSeF applies to taxpayers who have a registered office or a fixed place of business in Poland.
- YES, I have a registered office or a fixed place of business in Poland. In that case, proceed to Step 2. The KSeF obligation likely applies to you.
- NO, I operate from abroad and do not have a fixed establishment in Poland. As a rule, the KSeF obligation does not apply to you, even if you are registered for VAT in Poland.
Step 2: Your Company and KSeF – VAT Payer Status
Many people think KSeF only applies to “VAT payers.” However, that’s a mistake! The obligation covers a much broader group.
- YES, I am an active VAT payer. The KSeF obligation fully applies to your B2B transactions. Therefore, proceed to Step 3.
- YES, I am a taxpayer exempt from VAT. The KSeF obligation also applies to you! If you issue invoices to other businesses, you will have to do it through the system. Your bookkeeping must be prepared for this.
Step 3: Who Do You Issue Invoices For?
This is the most important element that determines the exemptions from the obligation.
- I issue invoices MAINLY for other businesses (B2B). This is the core of KSeF. As a result, all your invoices for other entrepreneurs will have to go through the system.
- I issue invoices MAINLY for private individuals (B2C). Good news! Namely, the legislator excluded invoicing for consumers from mandatory KSeF.
- I issue invoices for foreign contractors. An exemption also applies here. As a rule, you do not have to send invoices to KSeF for companies without a fixed place of business in Poland.
KSeF and Your Accounting Office – How to Figure It All Out?
Analyzing the regulations and determining your obligations can be complicated. This is precisely why expert support is so important.
A modern online accounting service is fully prepared for the digital revolution today. At Luno Group, we not only help our clients determine their individual KSeF obligations, but we also offer integrated tools. Our professional accounting office is a partner that will lift the burden of these complex regulations from your shoulders.
Summary: Your Company and KSeF – A Checklist
| Question | Answer | Does the KSeF obligation apply to you? |
| Do you have a registered office / fixed place of business in Poland? | YES | Probably yes, continue reading. |
| Do you issue invoices to other businesses (B2B)? | YES | YES, this is the main scope of KSeF. |
| Do you only issue invoices to consumers (B2C)? | YES | NO, you are exempt from the obligation. |
| Do you only issue invoices to foreign companies? | YES | NO, you are exempt from the obligation. |
| Are you a taxpayer exempt from VAT? | YES | YES, if you invoice other companies. |
If, after reading this article, you still have doubts about how to properly manage your taxes and bookkeeping in the KSeF era, we invite you to contact us.
In our next post, you will learn about invoice dates in KSeF.
