Changes to the National e-Invoice System (KSeF)
On 31 January 2023, a “Dialogue with Business” meeting was held by the Ministry of Finance. The meeting was dedicated to deployment of the KSeF. Participants were presented with “adjustments to the bill” which, as indicated by the Ministry of Finance, resulted from talks with representatives of the market.
For more information see the Ministry’s website – CLICK HERE.
Summary of changes to assumptions underlying the KSeF:
- Postponement of the effective date from 1 January 2024 to 1 July 2024.
- Extension of the deadline for deployment of KSeF by taxpayers exempted from VAT by additional six months – they will be required to use KSeF from 1 January 2025.
- Consumer invoices (B2C) will not be covered by KSeF.
- Tickets which have the function of an invoice (including toll motorway tickets) are excluded from KSeF.
- Invoices from cash registers and simplified invoices can be issued in their current form until 31 December 2024.
- If a breakdown occurs on the taxpayer’s side, invoices can be issued offline outside the KSeF and entered in the KSeF on the day following their offline issuance.
- Sanctions will be eased and they will be imposed not earlier than from 1 January 2025.
We shall keep you informed about any new developments. Should you have any doubts, you are welcome to contact our experts.
KONTAKT
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