Guide
E-invoicing and SEF
We run your e-invoices on the System of Electronic Invoices (SEF): we issue and receive invoices, set up user authorizations, track statuses, and carry out electronic VAT recording on time.
The System of Electronic Invoices (SEF) is the state platform of the Ministry of Finance through which electronic invoices (eFakture) are issued, sent, received, and stored. An e-invoice has been mandatory for transactions toward the public sector (B2G) from the start of the system, and since 1 January 2023 it is also mandatory for transactions between private-sector entities (B2B), while flat-rate traders, agricultural holdings, and other individuals may join as voluntary users. Beyond exchanging invoices, electronic recording of VAT is also carried out through SEF, which ties the whole process to your tax return. That is why it matters that invoices are accurate, authorizations clearly set up, and the deadlines for acceptance, rejection, and recording are met.
What you should know
- SEF is the single state platform through which e-invoices are issued and received; an e-invoice is mandatory toward the public sector (B2G) and, since 1 January 2023, in transactions between private-sector entities (B2B).
- VAT payers and public-sector entities must use SEF, while flat-rate traders, agricultural holdings, and individuals may join as voluntary users, and they generally must also register on SEF when issuing an invoice or a payment request to the public sector.
- Access is granted through authorizations: the legal representative or administrator adds users and assigns each a role (issuing invoices, accepting or rejecting received invoices, recording VAT), which separates responsibilities within the company.
- Every invoice moves through statuses visible to both sides (sent, accepted, rejected, cancelled); for invoices issued to the public sector, a recipient who does not respond within the prescribed period is deemed to have accepted the invoice, while for the private sector the lapse of the period without a response does not amount to automatic acceptance.
- Electronic recording of VAT is carried out in SEF, generally within deadlines tied to the tax period, and amendments to the Law and bylaws on electronic invoicing apply that clarify recording and internal invoices; the exact scope depends on the regulation version in force.
- Failure to record VAT and errors in e-invoices carry real penalties, so the bookkeeper continuously monitors received and issued invoices, their statuses, deadlines, and the accuracy of data such as the tax ID (PIB), amounts, and tax rates.
How we handle it
- 01 Registration and authorizations We register you on SEF and set up user authorizations, so everyone in the company has exactly the role they need, from issuing invoices to recording VAT.
- 02 Issuing e-invoices We prepare and issue e-invoices with correct buyer data, tax ID (PIB), amounts, and tax rates, and send them through SEF within the legal deadlines.
- 03 Tracking statuses We monitor the statuses of issued and received invoices (sent, accepted, rejected) and respond in time, keeping the prescribed response deadlines in mind.
- 04 Reviewing received invoices We check incoming e-invoices and compare them against the documentation, then accept the correct ones and reject those with errors, with a clear explanation.
- 05 Electronic VAT recording We carry out electronic recording of VAT in SEF, generally within deadlines tied to the end of the tax period and in line with the regulations in force.
- 06 Reconciliation and filing We connect the SEF data with your bookkeeping and VAT return and inform you in good time about changes to the e-invoicing regulations.
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