KSeF Faktura VAT v2 outgoing Invoices

Requirement

The transformation of the Polish e-invoicing system with the introduction of the KSeF platform is part of the country's strategic plan to make e-invoicing mandatory. B2B e-invoicing will be required approximately up from year 2025, and all businesses in Poland are expected to comply. This will replace the existing SAF-T (JPK-J) monthly reporting, which itself replaced the Polish VAT return on 1 October 2020. It will model itself on the successful Italian SdI preclearance model but, unlike Italy, KSeF does not automatically send the invoices to customers, that is, the customers must download the e-invoices from the KSeF portal.

This includes live submission of e-invoices to KSeF (Krajowy System e-Faktur) to enable the authorities to monitor tax and economic activity, and attempts to identify VAT fraud, especially carousel fraud.

The introduction of structured invoices and KSeF provides an exemption from the obligation to send JPK_FA and there is no need to issue duplicate invoices.

The introduction of KSeF provides the possibility of issuing and receiving a new type of electronic invoices through this system. Initially, the requirement will be optional. Importantly, the use of structured invoices requires the acceptance of the recipient of such an invoice.

The process steps:

The vendor uploads an xml e-Invoice to KSeF.
The vendor receives a dated receipt number with KSeF invoice number from KSeF and stores it within their ERP system.
The customer can receive the e-Invoice and download it to their ERP.

Other changes related to issuing invoices

Completely new provisions on the deadline for issuing invoices are added to the bill under discussion. In accordance with the proposed regulations, taxpayers can issue invoices in paper, electronic or structured form not earlier than on the 60th day before the delivery of the goods or the performance of the service, and on the 60th day before receiving (before delivering the goods or providing the service) all or part of the payment. Currently, invoices cannot be issued earlier than the 30th day before the above-mentioned activities. As a consequence, the time limit for their issuance is extended.

You are not required to mark the original invoice as a 'Duplicate' when the original invoice is damaged or lost. There is also no obligation to attach a correction invoice with the words 'Correction invoice' or 'Correction' or to indicate the reasons for the correction and collective corrections. There is also no obligation for individual items of the invoice.

Within a certain period of time, the taxable person may correct invoices sent to a recipient for individual supplies or services or for all supplies or services.

Advantages of the proposed solution

Using e-invoice through KSeF, the vendor is sure that the invoice is delivered to the customer.
The vendor can view its content online, ensuring that the e-Invoice is not damaged or lost.
There is a single e-Invoice template for all vendors, placed on the electronic platform.
There is a shortened, 40-day VAT refund deadline after meeting certain conditions.
In the case where a vendor issues an e-Invoice with a negative correction through KSeF, they are entitled to reduce both the tax base and the output tax for the period in which the e-Invoice was issued. This is an exception to the general rule.
In the case of a customer who receives an e-Invoice with a negative correction through KSeF, they are entitled to reduce both the tax base and the input tax for the period in which the e-Invoice was received. This is an exception to the general rule.
There is no obligation for the taxpayer to provide the SAF-T_Invoice structure and send it at the request of tax authorities.
There is no obligation to store and archive the e-invoices.

M3 solution

The main parts of the e-Invoicing solution for Poland includes these products and components:

M3 Business Engine (M3 BE)

This is where the generic and country-specific settings for electronic invoicing are defined to generate the proprietary file. This covers various invoicing functions including customer order, project order, maintenance order, service order, fixed asset sales, manual invoice, internal invoice.

After the invoices are created according to different M3 Business Engine processes for invoicing, several tables are updated for the e-Invoice as shown in 'Invoice Header. Open' (CMS500). When the status is set to 80, the Financial Business Message (FBM) M3FBM_PL_Out_eInvoicing_KSEF_2024 is triggered in Infor Enterprise Collaborator (IEC), generating an .xml output.

If changes are required after the invoice has been created, the e-invoice can be re-created in 'Invoice Header. Open' (CMS500), which changes the status to 90, indicating that an FBM output has been recreated.

Invoices that are excluded from and not covered by KSeF generate a .txt file. This .txt file contains a message stating, "This invoice 'invoice number' is exempted".

Infor Enterprise Collaborator (IEC)

This generates the proprietary document required in an electronic format, adhering to the schema provided by the Polish government, using the outbound Financial Business Message (FBM) map.

Additionally, it processes the response files from the tax authority to update the invoice and upload the government information to M3 using the inbound FBM map.

As part of the standard solution for sending e-invoices to the tax authority, LSP Direct will be used. A generic outbound IEC mapping called M3FBM_LCLFileTransferOut generates the LCLFileTransferOut BOD. This specific BOD is designed to facilitate the transfer of e-invoices that are meant to be directly sent to the tax authority. It carries the proprietary file in XML format, encoded in base64.

After a response from KSeF portal is received by LSP Direct, LSP wraps the response in LCLFileTransferIn BOD in base 64 and sends it back to ION for M3 to consume. The LCLFileTransferIn BOD may contain either the response from KSeF in case of successful transmission of e-invoice to the portal, or <SystemResponse> is received from LSP Direct when there is an error communicating with third-party API, or error in web services gateway setup in LSP. A generic inbound IEC mapping called M3FBM_LCLFileTransferIn is created to decode the response included in LCLFileTransferIn BOD. After we decode the response, we must update the invoice with the government invoice status and information using the M3FBM_PL_In_ProcessResponse_KSeF_FA2 via INVBODMI. The updates made on the invoice would be visible in programs ‘Invoice Header. Open’ (CMS500) and ‘E-invoice Government Information’ (CMS516).

LSP

This handles the connectivity through LSP Direct. This solution enables M3, which already generates the proprietary format, to use the LSP connector capability through LSP web services gateway. We can directly submit our electronic invoice from M3 and receive responses in return.

Note that LSP Direct does not verify the contents of the proprietary file.

KSeF

This is the Polish tax authority referred to as KSeF (Krajowy System e-Faktur), or the National System of e-Invoices. This external entity will serve as the sole electronic invoicing platform mandated for all taxpayers. Its primary responsibilities include validating e-Invoices against the FA2 schema standards, approving or rejecting invoices, and assigning a KSeF invoice number.

See the Infor M3 Core Administration Guide for the ION configuration of this message.

Limitations

Split VAT payment-related xml tag can only currently be set based on the total amount (greater than 15000 PLN) of domestic invoices.

Configuration guidelines


Program ID	Program name	Description or comment
CMS500	Invoice Header. Open	All created and recreated invoices are displayed. See KB2077597 for details about the process.
CMS516	e-Invoice Government Information	See additional information on the response from KSeF per invoice.
CRS975	Settings – General Ledger	Select the Invoice class field.
CMS520	Setting e-Invoices	Define a record for each customer with "Hold prt invc" for whom a invoice.pdf is printed with the QR code after the KSeF confirmation. Note that invoices must be configured by the customers by themselves to get the QR-Code and reference link on the M3 invoice. For more information on the QR code for documents, see KB2172186 QR Code creation and configuration for M3 Output Management - How to create?
CRS722	Settings – Customer Order Invoicing	Select the Sep voucher no field.
COS822	Settings – Maintenance CO Invoicing	Select the Sep voucher no field.
CRS030 CRS031	VAT Code. Open VAT Rate. Open	Specify the VAT rate by date, country, and area or state. Note: Every tax code needs to be translated in the ‘Business Message Data Translation. Display’ (CRS881) to correctly define the VAT transaction. See configuration guidelines for M3 Business Message Data Translation CRS881/CRS882 (Tax Code) for the configuration of translation values. Note: Set up the tax exemption reason for zero-rated VAT codes in ‘VAT Exception. Open’ (TXS020) to display the tax exemption reason.
CRS128	Customs Statistics Number. Open	Ensure that domestic customs statistical numbers are defined and connected the items in ‘Item. ConnectFacility’ (MMS003). This is a prerequisite for the translation to GTU-Codes if these need to be attached to these items. Note: Translate each customs statistical numbers to the applicable GTU code in ‘Business Message Data Translation. Display’ (CRS881). See configuration guidelines for M3 Business Message Data Translation CRS881/CRS882 (Goods Designation) for the configuration of translation values.
CRS792	Settings – Project Invoicing	Select the Sep voucher no field.
CRS790	Settings – Service Order Invoicing	Select the Sep voucher no field.
MNS100/G	Company. Connect Division	Specify the Numer Identyfikacji Podatkowej (NIP) of the entity. In the VAT reg no (VAT registration number) field, specify this number, of 10 characters: PL, then the two-digit key, and the NIP number.
MFS165	Internal Invoice Series. Open	Ensure the inclusion of the 4-digit year or 2-digit year as the invoice prefix to guarantee uniqueness.
MFS167	Settings – Invoice Numbering Rule	Invoice year that was indicated on ‘Internal Invoice Series. Open’ (MFS165) must be defined as the default invoice prefix.
CRS076	AR Payment Method. Open	Ensure that payment methods for customer invoices are defined. Note: If the payment method is used in an invoice where there are multiple due dates, define the due date to be displayed. See configuration guidelines for M3 Business Message Data Translation CRS881/CRS882 (Payment Method) for the configuration of translation values.
CRS072	Bank Account Indicator. Open	Ensure that bank account indicators to be used for customer bank accounts are defined.
CRS692	Bank Account. Open	Create this bank account: Company Bank Account (Bank account type 1) Note: For transactions using SEPA credit transfer, it is mandatory to use settings for bank account using IBAN number with SWIFT (BIC) code. Note: See configuration guidelines for M3 Business Message Data Translation CRS881/CRS882 (Bank Type) for the configuration of translation values.
CRS610	Customer. Open	The value of the VAT reg no is used to identify the NIP number.
CRS405	FAM Function. Open	Ensure that FAM functions used to generate customer invoices are defined.
CRS406	FAM Function. Open Details	Fill out the corresponding Invoice class for each FAM function as defined in ‘Invoice Class. Open’ (CRS409).
MMS025	Item. Connect Alias Number	Alias numbers are defined and connected the items in 'Item. Connect Alias Number' (MMS025). Alias numbers with EAN number and GTIN as alias category and alias qualifier are used to define the GTIN number of the item. Alias numbers are defined and connected the items in 'Item. Connect Alias Number' (MMS025). Alias numbers with 'Alias qualifier' EAN13 and/or GTIN as alias category = '02' can be used to place the EAN number as GTIN number of the item in the e-invoice xml. Note: See the Configuration Guidelines for M3 Business Message Data Translation CRS881/CRS882 (Indeks) for the configuration of translation values.
CMS103	Finance Reason Code. Open	Ensure that the Finance Reason Codes required for corrective invoices are defined with Reason type (RTPF) 1, if applicable.
CRS075	Payment Term. Open	In case of scenarios that are exempted in KSeF, which are cash register invoices and tickets that fulfill the function of an invoice (including receipts on toll highways), use a payment term where E-invoice is defined as 1-Excluded from tax reporting.
CRS279	Order Ln Charge Model. Connect Charge	Ensure that line charge model and corresponding charge is defined, if applicable. Note: Translate each line charge ID to the applicable GTU code in ‘Business Message Data Translation. Display’ (CRS881). See ‘Line Charge Designation' for the configuration of translation values for ‘LineChargeDesignation’.
OIS030	CO Charge. Open	Ensure that line CO charge is defined, if applicable.
MMS050	Packaging. Open	Ensure that the packaging of the item is defined, if applicable. Note: Translate the packaging to the applicable to in 'Business Message Data Translation. Display' (CRS881). See Cargo Type for the configuration of translation values for Cargo Type.
MWS423	Deliver. Connect Packages	For multiple packaging, ensure to define the package structure, if applicable. The highest level with 'incl in package' of packaging is used. Note: Translate the packaging to the applicable to in 'Business Message Data Translation. Display' (CRS881). 'Cargo Type' configuration of translation values for 'Cargo Type'.
CRS070	Delivery Method. Open	The Transport Method Code is used to provide information how the goods are shipped. Note: See Configuration guidelines for M3 Business Message Data Translation CRS881/CRS882 (Mode of Transport) for the configuration of translation values.
MMS030	Item. Enter Names/Language	Based on the language used in the invoice, the item description is primarily retrieved in MMS030. If there are no value maintained in MMS030, the item description is retrieved in 'Item. Open' MMS001.
OIS035	Document Text. Open	Ensure that the symbol of the Polish classification of products and services is defined, if applicable. Text type should be '2- Fixed item text'. The latest start date of the document text defined for the item is retrieved.
ARS200/ARS205	Accounts Receivables. Display	Add the Parallel invoice number &PAIN keeping the KSEF invoice number as a column to the view definition.