Starting January 1, 2027, a new electronic invoicing requirement in Poland will require the use of a KSeF number or a collective identifier for certain invoice payments.
Under Poland’s National e-Invoice System (KSeF – Krajowy System e-Faktur), new rules governing the identification of invoice payments will come into force. The regulation will particularly affect invoice payments made by bank transfer that fall within the scope of the relevant legislation.
What is a KSeF number?
A KSeF number is a unique number generated after an electronic invoice is accepted by the system, enabling the invoice to be identified within KSeF. Under the new rules, this number will need to be included in the payment details for payments meeting the applicable conditions.
How will bulk payments for multiple invoices work?
If multiple KSeF invoices issued by the same seller are paid through a single bank transfer, an identyfikator zbiorczy (collective identifier) may be used to cover the relevant invoices. This mechanism will allow multiple invoices to be linked to a single payment.
Which businesses will be affected?
The new rules will be particularly relevant for businesses that pay KSeF-covered invoices by bank transfer and meet the conditions specified in the legislation. The requirement will not apply to all bank transfers; the relevant invoice payments and statutory exceptions will need to be taken into account.
What should companies do now?
As part of their preparations for the new regulation, businesses are advised to:
– Review their accounting and payment processes,
– Check how the KSeF number should be included in bank transfers,
– Assess whether their accounting and financial systems comply with the new requirements,
– Learn how to use the collective identifier when multiple invoices are paid through a single transfer.
In conclusion, KSeF will affect not only the issuance and receipt of electronic invoices but also the way certain invoice payments are identified. Preparing in advance for the implementation beginning in 2027 will be important for ensuring that payment processes are carried out smoothly and in compliance with the law.
