KSeF
KSeF in practice
The National e-Invoice System (KSeF) has changed the way invoices are issued and received. Find out how to work with Urtica documents in KSeF and where to find the information you need.
Check out the most frequently asked questionsFor hospitals and other healthcare facilities
Rules
The key principles of KSeF
01 KSeF and contract provisions
If the contract refers to the delivery of an invoice in paper or electronic form, the rules set out in the KSeF must be taken into account. The specific method of delivering the document as set out in the contract does not alter the rules governing its issue and receipt as laid down in the KSeF.
02 Issuing and receiving invoices via KSeF
In online mode, an invoice is deemed to have been issued on the date it is sent to KSeF and, as a general rule, deemed to have been received on the date the KSeF number is assigned. Special rules apply in offline and emergency modes.
03 Payment deadline and KSeF
If the contract links the start of the payment period to the receipt of the invoice, the date of receipt, as determined in accordance with KSeF rules, is relevant. In all other cases, the payment period is determined by the terms of the contract.
Documentation
Sales and delivery documentation
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01
Delivery Specification Document
If the contract links the start of the payment period to the receipt of the invoice, the date of receipt, as determined in accordance with KSeF rules, is relevant. In all other cases, the payment period is determined by the terms of the contract.
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02
Structured invoice
The invoice will be available for download via the client’s IT system once it has been issued in KSeF. Invoices, including corrective invoices, will contain a KSeF_ID number and a number assigned by Urtica, which may still be used in correspondence.
Invoice compliant with KSeF
Changes to the documentation
Field naming conventions
An invoice compliant with KSeF contains all the data required by hospitals and the pharmaceutical market. In accordance with the KSeF schema, some of the existing fields have been renamed.
Changes to the naming conventions within the existing fields:
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Purchaser-payer – on the KSEF invoice, this will be Entity2
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Recipient – on the KSEF invoice, it will be listed as Entity 3 with the role ‘2 – Recipient’
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Magazine – as the place from which the goods were dispatched, details of our warehouse, together with the authorisation numbers, will be included in the .xml file in the ‘Footer’ field
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Tender contracts – Information on tender contract numbers will be presented as at present and will be included in the ‘Footer’ field of the .xml schema
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Comments – if we currently include any additional comments on the invoice, which are included in the .pdf version, these will also be included in the ‘Footer’ field of the .xml schema
Additional details on the invoice
Any additional data not included in the Ministry of Finance’s official .xml schema will be entered in the ‘AdditionalDescription’ field – both at the invoice line item level and in the header.
The ‘AdditionalDescription’ field is a composite element and has the following structure:
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[Line No.] – an optional element indicating the item number on the invoice
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[Key] – an element that stores information on how to interpret the value in the subsequent [Value] element; a mandatory element
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[Value] – an element that stores a given value, which may be interpreted using the information contained in the [Key] field; this is a mandatory element
Examples of data in the AdditionalDescription field
In the XML file sent to KSeF, Urtica includes additional data concerning:
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batch number, expiry date and quantity – using the GS1 standard
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EAN code
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product category
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manufacturer and country of manufacture
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storage conditions
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BLOZ
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WZ number
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GTIN code and CN code
Frequently Asked Questions
01 Does the KSeF already apply to pharmacies and hospitals?
Yes. For domestic pharmacies and hospitals using a Tax Identification Number (NIP), the receipt of invoices issued via KSeF is, in principle, mandatory from 1 February 2026. For most entities, the obligation to issue invoices via KSeF comes into force on 1 April 2026. Until the end of 2026, an exception applies to the smallest taxpayers whose monthly sales value, as documented by invoices, does not exceed PLN 10,000 gross.
02 Where can I download an invoice from Urtica?
A KSeF structured invoice can be downloaded directly from the e-Urtica portal. It is also available in KSeF – via a financial and accounting system integrated with KSeF or using free tools provided by the Ministry of Finance, such as the KSeF Taxpayer App.
03 Can we still use invoices in PDF format?
An invoice received via KSeF is a structured invoice in XML format. A PDF may serve as a visual representation of it, but does not replace the invoice received via KSeF. Any visual representation of an invoice made available or used outside the KSeF system should be marked with a QR code enabling its verification within the system.
04 When is an invoice deemed to have been received, and from when is the payment deadline calculated?
As a general rule, a structured invoice is deemed to have been received by a domestic purchaser on the date on which it is assigned a KSeF number. If, under the terms of the contract, the payment deadline is calculated from the date of receipt or delivery of the invoice, that date serves as the reference point. The other payment terms set out in the contract remain in force, provided they do not conflict with the applicable regulations.
05 Is the Delivery Specification Document still supplied with the goods?
Yes. The Delivery Specification document is still provided with the goods and is available for download on the e-Urtica portal. It contains information similar to that on the previous sales invoice, but it is not an invoice and does not replace it.
06 I can’t see an older invoice in KSeF. What should I do?
The KSeF website displays invoices from the last 30 days by default. If you are looking for an older invoice, change the date range in the filters and then search for the document again.
07 Will the current method of exchanging documents via OSOZ-EDI or EWD remain unchanged?
Yes. For customers using EDI/EWD exchange, Urtica retains the existing channel for transmitting documents and the method of formatting the document number. However, a document transmitted via this channel is of an auxiliary nature and does not replace the structured invoice issued and received via KSeF.
08 How are corrections handled following the implementation of KSeF?
Invoices correcting financial details are issued via KSeF and made available to the purchaser through the system. Documents correcting Delivery Specifications remain available on the e-Urtica portal and can be downloaded in PDF format.
09 Are duplicate invoices issued in KSeF?
No. In the case of invoices issued via KSeF, there is no need to issue duplicates. The invoice is stored in the system and can be downloaded again if necessary.
10 Does KSeF send notifications about new invoices or credit notes?
No. KSeF does not send automatic email or SMS notifications about new invoices or credit notes. This functionality may be provided by financial and accounting systems or other solutions integrated with KSeF.
11 Is information specific to the pharmaceutical market still included on the invoice?
Yes. Data such as the batch number, expiry date, quantity, EAN, product category, country of manufacture, storage conditions, BLOZ or consignment note number are included in the invoice’s XML structure, for example in the ‘AdditionalDescription’ field. GTIN and CN codes are included in dedicated fields of the FaWiersz element.
