National e-Invoicing System

National e-invoicing systems represent a centralized approach to e-invoicing, where businesses are required to transmit transaction data directly through tax authorities' platforms. This initiative is a central part of a broad EU wave aimed at digitizing VAT reporting and combating VAT fraud across member states.

Acubiz Support and Data Collection

To ensure compliance with the new documentation requirements, Acubiz electronically uploads and scans receipts and invoices. The system automatically extracts and validates the following key data:

• Unique EID (Critical parameter): Serves as legal proof of the invoice's validity and is required for VAT reporting.
• VAT Number (VAT ID): The issuer's and recipient's mandatory tax registration number.
• Invoice Number: The supplier's unique invoice identification.
• Issue Date: The official creation date of the document.

Acubiz app	Acubiz finance

The above data are solely test/example data

Integration with ERP Systems

The extracted data is directly linked to the company's export setup in Acubiz (both in the Acubiz App and Finance), ensuring seamless transfer to the ERP system without manual entry.

What is the eInvoice Model (Clearance Model)?

Traditional invoicing is increasingly being replaced by the so-called Clearance Model. This model fundamentally changes the invoicing process, as tax authorities validate and approve the transaction in real time at the moment it occurs.

By eliminating the possibility of issuing unofficial invoices and illegal VAT refunds, the model ensures full transparency in B2B and B2G transactions.

ℹ️ Below is general information

Rollout in Poland (KSeF)

Poland's national e-invoicing system (Krajowy System e-Faktur – KSeF) is being rolled out according to the following schedule:

• February 1, 2026: Mandatory for large companies (annual turnover over 200 million PLN).
• April 1, 2026: Mandatory for all other VAT-registered companies in Poland.

Special attention for cross-border trade:
If your company trades with Polish partners, outgoing invoices to Poland (import for the Polish counterpart) are initially exempt from the KSeF requirement. However, Polish suppliers will begin issuing KSeF-generated invoices, which your company must be able to receive and handle.

The Overall EU Framework: ViDA (VAT in the Digital Age)

Poland's KSeF system is part of a larger trend. The EU Commission's directive VAT in the Digital Age (ViDA) sets the framework for harmonizing e-invoicing and digital reporting across the EU:

1. Mandatory Digital Reporting (DRR): From 2030, e-invoicing will become the standard for all cross-border B2B transactions within the EU.
2. Technical Harmonization: National systems (such as Poland's KSeF) must be adapted to the common EU standard (EN 16931) by 2035 at the latest to ensure full interoperability.

Different National Implementation Models

Although the goal is uniform across the EU, member states use different technical architectures:

• The centralized model (e.g., Poland and Italy): All invoices must be sent directly via a government central portal (e.g., SdI in Italy or KSeF in Poland).
• The decentralized / 5-corner model (e.g., France and Belgium): Allows approved private platforms (Partner Dematerialization Platforms - PDP) to exchange invoices directly, after which transaction data is reported to authorities. This model is based on the Peppol network, which is also used in Denmark.

Status as of 07-20-2026 - search for additional status via Google