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Draft amendments to legislation introducing mandatory KSeF - consultations

On April 3, 2024, The Ministry of Finance (MF) introduced a proposal for draft amendments to the legislation introducing the mandatory National e-Invoicing System (KSeF) into consultations. The consultations are expected to last until April 19, 2024.
Gerard Goliasz
Senior TAX Specialist

The draft lacked the most important piece of information that taxpayers are waiting for, i.e. the new deadline for mandatory KSeF to come into force. As the MF indicated, the new date will be made public in late April/early May, following the completion of an IT audit of the KSeF system.

The proposed changes are the result of consultations held in March this year with communities that affected by KSeF.

The proposed amendments to legislation making KSeF mandatory include:

  1. The introduction of mandatory KSeF for all taxpayers on a single date (for VAT active and VAT exempt taxpayers) has been included.
  2. It was also considered that the deferral of the requirement to provide the KSeF number in payments should apply to all invoices, including those for which payment is made under the split payment mechanism.
  3. During the transitional period, it will be possible to issue invoices in the so-called offline mode bearing a QR code, enabling the buyer to identify invoices in KSeF and subsequently send them to KSeF on the next working day at the latest.
  4. Allowing invoices to be issued in KSeF to non-business individuals, so-called consumer invoices on a voluntary basis. The consumer will be provided with access to the e-invoice by either providing a QR code and data enabling their identification in KSeF or by marking the invoice with this code. VAT-exempt taxpayers will be obliged to indicate on invoices the VAT number (where they are registered for VAT) or the NIP (others) if they make purchases for business purposes. If this information is not provided the purchase will not be deductible for income tax purposes.
  5. Invoices for utilities, telecommunication services and other "summary" invoices will be allowed to include structured attachments containing tax data (unit prices and quantity of goods/services) to invoices for utilities, telecommunication services and supplies of fuel. The solution can only be used if it is not possible to enter this data due to its volume in the basic KSeF invoice form.
  6. It will be ensured that invoice issuer certificates can be generated and downloaded in advance, so that during a period of failure or unavailability of KSeF, as well as when the taxpayer temporarily uses KSeF to issue invoices outside KSeF - the taxpayer will be able to issue an invoice and label it with a QR code.
  7. In the initial period after the implementation of KSeF, the omission of the obligation to issue an invoice in KSeF will not be penalized. Later on, failure to use KSeF will be subject to a fine.
  8. In order to make it easier for taxpayers to adapt to e-invoicing, in particular for 'digitally excluded' taxpayers, it was proposed that, for a transitional period, it will be possible to issue invoices in the current form, provided that none of the invoices exceed the gross amount of PLN 450 and the value of sales in a given month does not exceed the gross amount of PLN 10 000.
  9. The date of implementation of electronic handling of WIS, WIA, WIP and WIT cases in the second instance and in the so-called 'extraordinary modes' will be postponed.
  10. The obligation to integrate cash registers with payment terminals will be temporarily abolished in favor of substitute reporting of payment transaction data by settlement agents.

As we mentioned in the introduction, the proposed changes to the legislation will still be subject to consultation. Comments on the draft changes can be sent until April 19, 2024 to sekretariat.pt@mf.gov.pl.

The link to the consultation documents and the draft regulatory changes can be found here.

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