Focusing on National e-Invoicing System (KSeF)? Make sure your SAF-T is ready
Not every regulation issued by the Polish Ministry of Finance in relation to the National e-Invoicing System (KSeF) requires detailed commentary. However, in this case, it is difficult to speak of a complete KSeF implementation without the parallel adjustment of the SAF-T return structure.
The published draft regulation introduces changes to SAF-T that are intended to align VAT reporting with the KSeF framework and will directly affect the way VAT data is reported. In particular, the changes include:
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the introduction of new sales invoice markings (OFF, BFK, DI), depending on whether invoices are issued within or outside KSeF,
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an obligation to report the KSeF invoice number in SAF-T file.
The timeline is also critical. The first SAF-T reporting under the new rules will apply as early as February 2026. This means that the National e-Invoicing System (KSeF) implementation and SAF-T adjustments should be carried out in parallel, with close cooperation between IT, tax and finance teams.
The draft regulation is available here:
https://legislacja.rcl.gov.pl/projekt/12403152/katalog/13163643#13163643
If you would like support with KSeF implementation or adapting SAF-T to the new requirements, please contact:
Łukasz Woźniak – lukasz.wozniak@thedy.pl