Occasions for Generating QR Codes Beyond UPO and Reference Numbers on Invoices

The UPO number and the reference number are not the only codes assigned to an invoice, there are some specific occasions when a QR code must be generated

The hourglass of electronic invoicing in Poland continues to tick, with less than a year remaining until the GO-Live date on July 1, 2024. To ensure the integrity of the invoice when it is viewed by the recipient (e.g., printing or viewing as a PDF), it is necessary to mark it with a specific QR code.

How to Generate the QR Code

The QR code can be generated in two different ways depending on the conditions of KSeF (Poland’s Central Repository of Invoices).
If it is possible to connect to KSeF, the code will be a summary of the invoice based on its content and the KSeF number (reference number).
In the event of being in what is known as offline mode (the unavailability of KSeF will be signaled by the Ministry of Finance through specific announcements in the Public Information Bulletin), the code will be generated based on the content of the invoice and the emergency token, a code that must be pre-downloaded from KSeF (via API or GUI) and saved in a solution that supports KSeF. This code is valid for several years and multiple invoices.

Following the scanning of the QR code, the buyer will receive confirmation that the invoice has been sent to KSeF by the issuer and that the display is consistent with the data sent to KSeF. The Ministry of Finance will later specify the data that will be verified.

When to Generate the QR Code

The QR code is necessary if the invoice needs to be viewed externally from the company and is not required for internal purposes.
There are three occasions when it will be necessary to generate a QR code:

  • When the invoice needs to be sent abroad.
  • When you wish to send a paper copy of the invoice to a Polish company.
  • When you are in an offline mode situation.

In the first case, the invoice will still need to be uploaded to KSeF, but since foreign entities will not be able to download the invoice from KSeF, it will be necessary to view it in PDF format and create a QR code. In the second case, the QR code should be created when it has been contractually agreed to issue a paper invoice as well. The third case pertains to the so-called “offline mode,” and in this situation, the QR code should be created following the instructions mentioned above, and then the invoice should be sent to the buyer via email or on paper.


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