On 21 March 2024 the Finance Ministry held a wrap-up meeting summarising the public consultation process regarding the implementation of mandatory KSeF (national electronic invoicing system). Officials presented the salient points and directions of the implementation policy, taking into account certain recommendations proposed during the consultation process.

One of the participants was Finance Minister himself, Mr Andrzej Domański, who again made a point of noting that KSeF will become mandatory and we will get to know when after the system audit is complete in late April or early May. A Vice Minister of Finance said that April 3 will see a presentation of proposed amendments to the VAT Act which will also become open to public consultations.

See below for the most important news from the wrap-up meeting:

  1. KSeF will become mandatory on the same date for all taxable persons, whether exempt or not, which means the earlier idea of a staged implementation process has been scrapped.
  2. All taxable persons are supposed to be able to issue invoices offline at their choice and without having to state reasons, on condition the invoices are sent to KSeF next business day. Such invoices will bear a QR code.
  3. The penalties for failure to use KSeF and the abandonment of tax receipts (cash receipts with buyer’s tax ID) will be deferred, as will be the requirement to state KSeF number during payments.
  4. The xml structure of KSeF invoices will not be changed in course of these consultations or at the initial stages of the implementation process. At the same time, the Finance Ministry is open to change proposals later on during KSeF’s life.
  5. An xml attachment will be added to the invoice structure as an option, but only for industries which issue summary invoices, e.g. utilities. Businesses from other industries are not supposed to be able to use invoice attachments.
  6. KSeF will enable the issuance of business-to-consumer invoices. Consumers will be given anonymous access to download KSeF invoices issued to them.
  7. “Digitally excluded” taxable persons will be allowed to issue paper invoices even after KSeF becomes mandatory, on condition a single invoice is up to PLN 450 and the total amount of all invoices over a month does not exceed PLN 10,000.
  8. Exempt taxable persons will have to “self-identify”, i.e. they may not request a KSeF invoice unless after they identify themselves to the supplier as exempt persons.

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