I. KSeF – what is it?

1. KSeF as the IT tool

2. Reasons to introduce KSeF

3. KSeF – threths and opportunities for Tax Administration and tax payers

4. KSeF – implementation timetable

5. KSeF and Jednolity Plik Kontrolny (a kind of SAF-T – standard audit file for taxes) – how they would work together

II. KSeF as IT tool

1. KSeF as IT tool

2. The idea of so called structured invoice

3. KSeF as the only way to document the transactions

4. How it works in practice?

5. KSeF in the international trade of the Polish VAT payers

6. Issues fore business related to KSeF as IT tool
a. Persons to use the tool – authorized personnel
b. The way of access verification of authorized personnel – electronic signature, electronic seal others
c. The level of access – “read only” vs data up-load and down-load
d. What does KseF? – KSeF as a data warehouse and the only tax valid communication tool

7. KseF – formal issues
a. Granting and withdrawing rights to use the KSeF system
b. Communication with the tax administration on the rights granted
c. Types of entities to use the tool
d. Sending and receiving invoices in the KSeF system
e. Role of KSeF invoice number within VAT system
f. Format of the KseF invoice

8. Relation between internal sales system and KseF
a. Is my Invoice a real valid invoice for Tax purposes?

III. KSeF and the VAT regulation

1. KSeF impact on the VAT rules and VAT system
a. KSeF invoice vs. other types of invoices – e.g paper ones
b. Timing of invoices issuance
c. KSeF Invoice vs tax obligation date
d. Issuance of invoice in the meaning of tax law vs. sanding the invoice to KSeF system
e. KSeF in the B2B and B2C transactions
f. KSeF vs. cash registers

2. KSeF impact on businesses
a. Documentation the transactions
∙ Technical issues related to following the scheme – data to put into cells
∙ Non- tax information on the invoices (e.g. place of delivery, terms of delivery etc.)
∙ Correction invoices – statutory requirements vs IT system capabilities – e.g. cumulative correction invoice
∙ KSeF invoice vs internal taxpayers systems – warehouse application, bookkeeping tools CMR systems etc.
b. Communication with the other businesses – suppliers and customers
∙ KseF Invoice – sufficient communication tool?
∙ Exchange of the information on the trade vs KSeF – bonusses, discounts
∙ Validation of supplies vs. KseF Invoice
c. Communication with tax administration
∙ KseF vs JPK
∙ Ksef vs control procedures
d. Game changer for internal tax processes and procedures
∙ Who does what? And when?
∙ Relation between the bookkeeping department and sales people, purchases department, legal department
∙ Practical issues related to KSeF influence on business practices – real life examples – pre-bookings, invoices cancellation,

IV. KseF implementation

1. Deadlines

2. Role of the Ministry of Finance

3. Expected directions of KSeF application development

V. Polish KseF in light of expected European changes (ViDA program – VAT in Digital Age