Support in the implementation of the KSeF
The National e-Invoicing System (KSeF) is an ICT system that will be implemented for mandatory use by all VAT taxpayers with a registered office or permanent place of business in Poland as of July 1, 2024.
The implementation of KSeF will constitute a revolution in the invoicing process, as the currently used paper or electronic invoices will be obligatorily replaced by structured invoices, i.e. invoices in XML format. All invoices will have to be sent to KSeF, where they will undergo validation and then go to the recipient.
Undoubtedly, this is a huge fiscal as well as technical and operational challenge, so it is not worth delaying the start of work on adapting to the upcoming changes. Otherwise, we may run the risk of a botched adjustment or a lack of readiness to meet the KSeF requirements, and this may face sanctions from the tax authorities.
Who is it for?
- Does your company have its registered office or permanent places of business in Poland?
- Is your company an active VAT taxpayer?
- What if your accounting software provider has not provided sufficient tools to support KSeF?
- Are you wondering how to approach KSeF implementation?
Our support scope:
- Support for the mapping process.
- Pre-implementation audit.
- Substantive verification of individual transactions / activities.
- KSeF consultation meetings and training.
Contact one of our experts on VAT
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.