KSeF and structured invoices

The KSeF and structured invoices will be mandatory in Poland from 1 January 2024

What is KSeF?

KSeF is a central National E-Invoicing System. It enables its users to issue, store and receive electronic invoices. Poland is the fourth country in the European Union to introduce electronic invoices in a structured data format. The system is intended to simplify the documentation of sales and the control of the accuracy of business invoicing. The Polish Ministry of Finance released a production version of the KSeF app in May this year. It can already be used on a voluntary basis if a business chooses to issue invoices in a structured data format. Please note that the recipient of e-invoices issued via the KSeF during the transition period must first approve this form of invoicing. One can, of course, safely assume that such acceptance will no longer be necessary once the use of the National E-Invoicing System becomes mandatory.

What is a structured invoice?

A structured invoice is an invoice issued via the National E-Invoicing System (the KSeF), together with an ID allocated by the system. The invoice is produced in the xml format and its data is structured in accordance with the e-invoice logical structure published by the Ministry of Finance.

In case of financial and accounting systems integrated with the KSeF: submitting an invoice to the KSeF is tantamount to issuing that invoice and putting it in circulation. The National E-Invoicing System will generate an Official Certificate of Receipt (UPO) in return. Each invoice will also be assigned a KSeF-ID number, indicating that the customer has actually received the invoice.

What are the main benefits of using structured invoices?

  1. Uniformity of invoices. Reduced handling time for incoming and outgoing invoices, automation of processes.
  2. Elimination of costs associated with OCR tools, printing and posting paper invoices.
  3. Certainty of having complied with the duty to ensure authenticity of origin, integrity of content and legibility of invoices.
  4. Storage of invoices at the KSeF for ten years. Savings on archive handling and hardware resources.
  5. Guarantee that the invoices reach the recipient. No need to issue invoice duplicates. It is also not without significance that the switch from traditional paper invoices to e-invoices is no longer just a trend or a bow to the environment, but also a necessity.

When will it become mandatory to use the KSeF?

Last month, the Council of the European Union agreed that electronic invoicing become mandatory in Poland from 1 January 2024 onwards. This means that all businesses will have to issue and receive invoices in a structured data format via the National e-Invoicing System.

KSeF versus JPK?

During the transition period, businesses using the KSeF will not be asked by the Tax Office to send their JPKs (single audit files) for invoices.

On the other hand, all entities which choose to work with the KSeF only after it becomes mandatory will still have to be ready to present to the tax authorities single audit files concerning sales invoices in accordance with the latest applicable JPK-FA(4) structure during the transition period.

Looking for ways to integrate your Microsoft Dynamics AX/365 system with the KSeF?

Let’s talk!


JPK-FA(4) – changes to the Polish single audit file for reporting sales invoices

The Polish Ministry of Finance has published the fourth version of the JPK-FA single audit file structure. By way of reminder: the tax authorities may request the presentation of a JPK-FA(4) file, alongside other single audit files, in order to carry out formal checks, tax audits, or to conduct fiscal proceedings. Once requested to do so, the company will have 3 days to produce to the authorities a sales invoices file generated in accordance with the required structure.

When will the new JPK-FA(4) structure become mandatory? On 1st April 2022.

What has been changed for the new JPK-FA(4)? The structure now contains, among others, an updated glossary of EU member state codes and an updated currency code glossary. The node containing identification details for non-natural persons has been expanded to contain identification numbers for OSS and IOSS purposes (EUPLVATID and IMPLVATID). Several descriptions of structure elements have received an update, too. More detail can be found in the Ministry of Finance’s JPK_FA(4) Information Brochure.

We invite all users, whether of the earlier ERP Microsoft Dynamics AX systems or of the latest Dynamics 365 apps, to take full advantage of INLOGICA’s JPK module.

We keep tabs on the changes – we give accountants peace of mind.


We have started an online store at

We have started an online store at, in which we offer subscriptions for Microsoft product licences in the CSP (Cloud Solution Provider) model.

The products include Dynamics 365, Microsoft 365, Office 365, Windows 365, and many more.

Seeing that INLOGICA is Microsoft’s certified partner with a GOLD competency and that we have been implementing, supporting and optimising Microsoft Dynamics 365/ AX ERP systems for many years, we thought it would be a good idea to be able to offer licences for these products (among others), too.

Microsoft is now providing its services and applications in the form of subscription plans. Within this flexible CSP model, it is possible to order, renew, and adjust subscriptions to suit the user’s changing licensing needs.

Depending on the product, licences can be activated for one month, several months, a year, and some of them even for longer periods of time. Investment financing in case of software subscriptions is no longer an issue, so this is yet another stepping stone towards modernity.

When handling ERP systems for our customers we are able to quickly react, advise, optimise and provide Microsoft licences at very competitive prices.

How can you purchase Microsoft subscriptions with us?

  • visit INLOGICA’s store at
  • Register with our store
  • Put the subscriptions of your choice into the basket
  • Confirm your order
  • Pay by card, bank transfer or make a BLIK payment

Et voilà! The purchased licences will soon appear on your Microsoft account at

Should you find yourself at a loss which licence to choose, feel free to contact us. We will be happy to advise.


Payment backlogs in commercial transactions

How to avoid a paralysis of the Finance Division when preparing the next report on payment practices and performance in commercial transactions?

We have been hearing rumours across the industry in Poland that some companies, all of which were preparing reports on payment practices and performance, i.e. on payment backlogs, for the first time ever took over 2 weeks to get them done. It appears that finance specialists dedicated all their efforts to satisfying statutory reporting requirements only. How did that happen? Probably because they lacked tools fit for the job.

Can a payment backlog report, therefore, be prepared in a matter of hours?

It certainly can. All it takes is a suitable functionality which enhances the existing ERP system in such a way as to support the process of generating the necessary data. Microsoft Dynamics 365/AX system users can now use a proprietary solution developed by the INLOGICA team for this purpose. The payment backlog functionality in its standard version makes it possible to quickly generate a Payment Backlog report which includes the financial information required of a report on payment practices and performance.

The report itself is just one aspect of the payment backlog functionality.

It is just as necessary to closely watch the in-house payment practices too, as exceeding the statutory threshold of outstanding or late payments during a period of 3 subsequent months is considered as causing so called “excessive payment delays”. The threshold is currently set at PLN 5 million, and exceeding it can lead to serious consequences. They can range from having proceedings launched against the organisation by the Polish Office of Competition and Consumer Protection to high fines, the amount of which depends on the sum of delayed payments and the period of delay. The threshold beyond which the provisions on excessive payment delays apply will be decreased to PLN 2 million as of January 2022.

How to keep it in check?

By regularly monitoring payment practices. The extended version of INLOGICA’s payment backlog functionality for Microsoft Dynamics 365/AX is equipped with analytics and regular monitoring of payment delays in commercial transactions using defined system alerts.


New version of VAT declaration with registers JPK-V7M(2) starting from January 2022

The Polish Ministry of Finance have published a preliminary logical structure of a new version of the JPK-VAT file for a declaration with registers (JPK-V7M).

The updated version contains a number of changes which entered into force as of July this year. For example:

  • the GTU procedural markings (for groups of goods and services) have been made more precise now,
  • the MPP procedural markings (referring to the split payment schema) have been eliminated,
  • the markings for SW (mail order sales from Poland) and EE (telecommunications, broadcasting and electronic services ) procedures have been replaced with one common procedural marking WSTO_EE (intra-community distance sales of goods and provision of telecommunications, broadcasting and electronic services to consumers and non-taxpayers in another EU state),
  • a marking element for the IED procedure has been introduced (with reference to taxpayers who facilitate buyer and seller contact by using an electronic interface, i.e. for example an online store, as part of their business activities),
  • several definitions of fields with relevant texts have also been updated, including those referring to VAT refunds, for which also additional shortened refund deadlines have been added, for example a 40-day deadline for making a VAT refund in connection with using the National E-Invoicing System (KSeF), planned to go live in January 2022. The new JPK-V7M(2) structure will be applicable to settlement periods starting on or after January 2022.

In practice, the first JPK-V7M files will not be transmitted in their latest version until February next year.


CSP as the leading Microsoft software sales model

After 20 years, Microsoft is scrapping its Open Licence programme.

Under the programme, customers – typically small and mid-sized businesses, government and educational institutions – would conclude open agreements on the basis of which they would acquire services and licences (usually perpetual ones). That programme will end on 31 December 2021.

From the beginning of the next year, it will no longer be possible to renew licences or purchase new ones under Open Licence agreements. The void space is being filled in by the Cloud Solution Provider (CSP) model, which has been around for some time now, and has evolved into the leading Microsoft software purchasing programme for small and mid-sized organisations (up to 500 users).

Monthly or annual subscriptions for all Microsoft 365, Office 365 and Dynamics 365 licences can be acquired under the Cloud Solution Provider programme. Gradually, perpetual software licences (intended for local installation only) are being moved to the CSP programme, too – for example the popular Office Standard 2019 software. 1 and 3-year licences are available in the CSP programme as well.

Can we help you with any questions about the CSP programme? Do you have licensing needs?

We will be able help you through this change.

Being an authorised Microsoft software reseller transacting in the CSP model, we can quickly and efficiently supply you with licences following a straight and transparent order fulfilment path.


Are you wary of remote work? No need to be. Cloud PC has arrived!

A new Microsoft Windows 365 service has been available to business users in Poland for a few days now – it is a fully cloud-based computer. The service consists in the streaming of the Windows system with the entire content – applications, settings, data – from Microsoft’s cloud onto any device, in a secure way.

It appears that Microsoft 365 is the perfect response to the new remote and hybrid work reality.

If you happen to work from any location and on any device, you no longer need to bother about keeping your system and apps up to date, or about the accessibility and security of your work results. You can now easily switch between your laptop, tablet and phone. Conveniently and effortlessly.

Windows 365 is available in the following versions:

  • Business for small and mid-sized enterprises (up to 300 users)
  • Enterprise for larger businesses.

You can select the most cost-effective subscription version to suit the number of virtual machines, memory demand, additional services required by your organisation.

Take part in the real technological revolution and enjoy a full Windows experience via Cloud PC!


Structured invoice data files to be transmitted into the National E-Invoicing System in Poland starting from January 2022

An electronic invoice is a digital file which contains structured invoice data. It will become an optional invoice format in Poland starting from 1 January 2022.  

According to the announcements of the Polish Ministry of Finance, it is also likely that it will become mandatory for all businesses to issue structured invoices starting from the year 2023.

How is it going to look in practice?

First and foremost, the recipient has to give their consent to being issued an e-invoice in the form of a structured file.  

If the recipient does not agree to receiving their invoices through the National E-Invoicing System (KSeF), then it will still be possible to issue invoices in a structured data format, but nevertheless the recipient will have to receive the respective invoices in a format that they will accept (in a digital or paper form).

E-invoices issued in on-premises or cloud-based accounting software will be transmitted to the KSeF via an API.

  • The KSeF will timestamp the invoice and allocate to it a unique ID.
  • The date of invoice transmission to the KSeF will be taken as the date of e-invoice issue, while the date of allocating an ID will be considered to be the date of invoice receipt.

If the recipient does not consent to receiving e-invoices, the existing rules governing the invoice receipt date will apply.

Communication with the KSeF will enable downloading a single invoice or a batch of invoices.

It will be possible to correct an invoice by issuing a structured correction invoice, which will have to contain a reference to the ID allocated by the KSeF to the original invoice.

Correction notes, RR invoices, and proforma invoices will not be recorded in the National E-Invoicing System. The current rules for issuing and receiving those documents will apply.

How can businesses benefit from e-invoicing?

  • Certainty that the counterparty has received the invoice.
  • Guarantee of invoice authenticity, content integrity and readability.
  • Increased efficiency of automated invoice posting due to a unified invoice structure.  
  • No need to issue invoice duplicates.
  • No need to retain invoice documents.
  • No need to hand over invoices to tax authorities.
  • Preferential 40-day VAT refund deadline.
  • Exemption from the duty to sent the JPK-FA single audit file at the request of the tax authorities.

Reports on payment practices and performance functionality for Microsoft Dynamics 365/ AX

Due to changes in Polish legislation which came into force as of 1 January 2021, some businesses are now obliged to report on payment practices and performance.

Following significant demand from Microsoft Dynamics 365/ AX users, the INLOGICA team have developed a solution which supports, facilitates and automates the process of generating data required to compile the report.

The functionality will be available in two variants: standard and extended ones.

The standard version makes it possible to generate, directly from the Microsoft Dynamics 365/AX system, the financial data necessary to submit the annual report on payment practices and performance in commercial transactions via the platform.

The extended version, in addition to the basic function of generating report data, also enables regular monitoring of payment backlogs, shielding the business against crossing the statutory “excessive payment delays” threshold.

The user is free to define system rules, the violation of which will trigger a system alert, thus minimising the risk of involuntary exposure to the consequences drawn by Polish authorities.


Birax – a solution dedicated for the Dynamics AX system

A tool dedicated for Microsoft Dynamics AX, available for system versions:

  • AX 4, 2009 and 2012

The tool allows automatic customer/ vendor data completion based on integration with the REGON 1 Online Database maintained by Statistics Poland.

After entering the tax identification number (NIP), the system automatically fills in the remaining counterparty’s details, such as: the name, address, registration data. At the same time, the customer’s/ vendor’s account is being created or updated.

It is possible to enhance the tool by adding a functionality for verifying the counterparty against the VAT Payer Register.

This allows the user to check whether the buyer of goods or services is registered for VAT (i.e. as an “active” VAT Payer).