Poland announces additional KSeF functionality, larger invoice files and mobile fiscal cash register

• Poland’s Ministry of Finance has announced further technical and functional enhancements to KSeF, including richer invoice descriptions, automated accounting classification and new payment identifiers.
• The permitted KSeF invoice-file size is expected to increase from 1 MB to 5 MB, while corrective invoices may reach 10 MB, addressing concerns raised by businesses issuing high-volume invoices.
• Other planned changes include modified certificate functionality, a longer transition for tokens, improved foreign-transaction handling and development of a fiscal cash register that can operate on a taxpayer’s mobile phone.

Extended article

Representatives of Poland’s Ministry of Finance have announced an extensive package of technical and functional changes intended to improve the operation of KSeF. The plans were presented during the seventh International Congress of Accounting Offices and reflect feedback received from taxpayers, accountants and software providers during the implementation process. [prawo.pl]

The Ministry indicated that some measures will require amendments to the applicable regulations, while others can be introduced through changes to the technical specifications and application programming interfaces. This distinction is significant for businesses because technical changes may be deployed more quickly than formal legislative amendments and may therefore require agile system-release planning. [prawo.pl]

One of the most relevant announcements for multinational companies concerns the permitted size of structured invoices. The current maximum is reportedly 1 MB with up to 10,000 invoice lines. The Ministry intends to increase the maximum size to 5 MB and allow corrective invoices of up to 10 MB. The change is intended particularly to address difficulties experienced by large businesses issuing complex or high-volume invoices. [prawo.pl]

The planned functionality also includes the possibility of adding descriptive information at both invoice and invoice-line level. This information could support the automated allocation of invoices to cost and income categories in accounting systems. Used effectively, the functionality may improve straight-through processing, but businesses will need to decide whether these descriptions constitute accounting metadata only or must also be retained and governed as part of the invoice record.

The Ministry also announced a collective payment identifier that would allow a single transfer to be connected to up to 500 invoices. Taxpayers needing to cover larger populations may potentially request an increase to as many as 5,000 invoices through the taxpayer application. This could facilitate payment reconciliation, particularly for businesses processing consolidated settlements or high volumes of supplier invoices. [prawo.pl]

Additional certificate types are expected to make it easier to identify dependent entities, branches or organizational units. Certificates may contain a dependent-entity identifier, a taxpayer identification number or a combination of both. This is particularly relevant for organizations where several establishments or operating units use the same central access environment. [prawo.pl]

The existing token mechanism will remain available longer than previously anticipated. According to the announcement, tokens are now expected to expire on 30 November 2027, providing businesses with additional time to migrate to the future authentication model. Companies should nevertheless treat the extension as a controlled transition and establish a certificate and token lifecycle-management process rather than wait until shortly before expiry. [prawo.pl]

Other proposed improvements include:

• extending the period covered by requested data packages from 90 to 100 days;
• modifying the handling of invoices relating to foreign transactions;
• improving the reporting and management of suspicious or spam invoices;
• introducing notifications when new invoices enter the taxpayer’s KSeF environment;
• enabling users to classify invoices and individual invoice lines;
• and supporting more automated posting of cost and revenue transactions.

The Ministry is also working on a fiscal cash register capable of functioning through a taxpayer’s mobile phone. While the announcement does not yet establish the final legal and technical design, it indicates a broader strategy to integrate transactional reporting, invoicing and fiscalization within Poland’s digital tax infrastructure. [prawo.pl]

iTx relevance: Multinational businesses should assess these announcements through an established KSeF change-management process. The enlarged invoice limits may resolve genuine technical constraints, but changes to authentication, payment references, invoice descriptions and foreign-transaction handling could require updates to ERP interfaces, middleware, master data, access governance and reconciliation controls.

Source: Prawo.pl, Wiesława Moczydłowska