Changes to the Regulation on the National System of e-Invoices (KSeF) to adapt the system to local government units and VAT groups
On 30 August 2022, a bill of amendment to the Regulations on National System of e-Invoices was published on the website of the Government Legislation Centre (hereinafter: “Bill”) The Bill is intended to adapt the wording of the regulations to the needs of local government units and the anticipated needs of the new type of taxable persons which is going to arise on 1 January 2023, i.e. the VAT groups.
Regulation on KSeF
As a reminder: the Regulation on KseF, which has been in force since 1 January 2022, defines, without limitation, (i) the types of rights to use the National e-Invoice System, (ii) the ways of granting, modifying or withdrawing such rights and the template notification of granting or withdrawal of the rights, (iii) the ways of authentication of entities using the National e-Invoice System and (iv) details of a structured invoice which enable access to the invoice in the National e-Invoice System.
In its current wording, the Regulation is not adapted to the specific nature of local government units, which, together with their internal units, prepare their accounts jointly as a single VAT payer, or to the specific nature of the new type of taxpayer to emerge on the market next year, i.e. VAT groups, which (similarly to municipalities/communes) will make tax settlements jointly with all its members as a single VAT payer.
For this reason, representatives of local governments and other parties have raised postulates to introduce the relevant changes to the Regulation.
Planned changes to the Regulation
The Bill provides for the possibility to assign specific, limited rights of access and use of KSeF to internal units of communes and to members of VAT groups as well as to parties representing such entities. The person who is assigned said limited rights will, in principle, have an insight to those invoices only which have been issued by and for a given unit, and will not be able to see invoices of other internal units/VAT group members.
Changes to the Regulation are planned to take effect within 14 days of their promulgation, but for VAT groups they will be applicable starting from 2023.
It seems that the amendment, although it goes in the right direction, does not address all needs of the VAT payers so specific as local government entities or VAT groups. Adjusting a specific electronic invoice to a given internal unit/VAT group member is still an open issue: invoices generally contain the taxpayer’s particulars only, and in this case the taxpayer is a commune or a VAT group, but they do not contain details of internal units/group members.
Similar practical concerns and problems are likely to emerge when the KSeF is in use.
Although KSeF will become mandatory probably since 2024, it is advisable to start the preparation now instead of leaving its implementation to the last moment.
Should you have any questions or doubts regarding the issues discussed here, or if you need assistance in implementing the IT tools to operate KSeF, you are welcome to contact us.
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