Consultations in the Ministry of Finance regarding KSeF - major issues

Consultations in the Ministry of Finance regarding KSeF – major issues

2024 / 07 / 18

On 18 July 2024, we participated in the Ministry of Finance (hereinafter “MF“) consultations on the national e-invoicing system – KSeF. Below we outline the key issues that were discussed.

The MF indicated the areas it intends to put out to public consultation and the direction of change.

By the end of the year, the technical environment and regulations for the implementation of the KSeF will be prepared. Until then, there will be public consultations on each of the areas related to the KSeF.

Implementing legislation will be prepared at a later stage, after the VAT Act has been amended.

KSeF consultations – major issues:

– The Ministry of Finance confirms 2026 as the year when the system will enter into force. 1 February 2026 for entities with a turnover exceeding PLN 200 million for 2025 (to be reviewed); for others – 1 April 2026.

– Removal of the sanction of non-deductibility if a B2B invoice is not issued via KSeF.

– B2C invoices:

an invoice outside the KSeF with a QR code – anonymous access;
buyers, including VAT-exempt taxpayers, must indicate the taxpayer’s TIN on the invoice if they are making the purchase for business purposes;
the MF is moving towards making B2C invoicing in the KSeF voluntary rather than mandatory;
identification of the buyer – changes seem to be going in the following direction: if the buyer provides the TIN, the invoice should be issued through the KSeF; if the TIN is not provided, the consumer mode of record keeping applies;
verification of the status of the buyer – a call for the creation of a database to verify whether the TIN is linked to a business, so that it can be checked in advance whether an invoice is to be issued in KSeF or under B2C.

buyers, including VAT-exempt taxpayers, must provide the taxpayer’s TIN on the invoice, if they make the purchase for business purposes;

– Deferral, until the end of July 2026, of:

the imposition of penalties;
the obligation to include the KSeF number, including SP, in the payment transfer template;
elimination of simplified invoices (up to PLN 450).

– Issuance of paper invoices – exceptions to the KSeF:

the smallest entities (i.e. entities which issue invoices with the monthly sales value between PLN 450 and PLN 10,000), will issue paper invoices during the transition period;
an appropriate indication in the JPK_VAT;
the above solutions are of temporary nature;

– Offline mode – retaining the option of issuing electronic invoices offline, outside the KSeF with a QR code, subject to the obligation to send them to the KSeF on the next business day.

– QR codes – will have a defined term of validity; this implies the need on the taxpayer side to renew the validity of the certificate; it will be possible to download and install certificates for QR codes in advance.

– FA(2) structure – no major changes, except for the payment date (a text will be permitted, instead of date only) and identification of TGU and Entity3 – adding the employee’s role, length of item name – increased number of characters in the box.

– Attachments to invoices – additional elements for certain entities, inclusion of the following data in attachments (xml format):

tax data (unit prices, measurements, quantities of goods/services);
data resulting from separate regulations (sector-specific);
business data;
one invoice = one attachment; the possibility to make corrections in attachments;
the structure will be presented after consultations scheduled for September 2024.

– Test and pre-production environment – same functionalities (for taxpayers to prepare) – large numbers of invoices.

– September 2024. – consultations are planned on:

the logical structure for the attachment;
the logical structure for FA(3) – the assumption of the MF is that no major changes are to be made and it will be made available well in advance. The effective date will be set.
a draft amendment to the regulation.
the “road map” for implementation of new functionalities on individual IT environments.

Today’s consultations provide an indication of the direction of change and areas for adjustment. The coming months will be very dynamic in this respect. Large taxpayers are already working on their adaptation. It is worth planning this work well.

If you have any further questions, please do not hesitate to contact us.

KONTAKT