The Finance Ministry has published policy directions and specifications regarding changes it intends to make to the VAT Act to finally implement KSeF (National E-Invoicing System) as a mandatory scheme. The document is a product of public consultations which took place in February and March 2024, but does not state any effective dates of the mandatory KSeF scheme as these will be announced in late April or early May after the IT audit.

Below we describe major specifications of the proposed new legislation:

  1. KSeF will be introduced as a mandatory scheme for all taxable persons (including exempt ones) at the same time, but the implementation of certain specific solutions will be deferred, such as for the following solutions:
    1. duty to state KSeF number on payments for e-invoices, including split payments;
    2. abandonment of the option to issue invoices (or tax receipts) from cash registers;
    3. penalties for non-compliance.
  2. The offline invoice issuance option will be available for all taxable persons as a transitional measure.

Each taxable person will be able, without having to state reasons, to use the offline invoice issuance process and deliver the invoices to customers outside KSeF, having first placed QR code on them. All invoices issued offline must be submitted to KSeF on the next business day. An interim period will be defined for this measure (after establishing the effective date of mandatory KseF implementation).

  1. KSeF will allow for issuance of B2C invoices and identification of VAT-exempt customers

Currently the law does not allow consumer (B2C) invoices to be issued in KSeF. Following up on comments raised by the business during the consultation process, the Finance Ministry has decided to change that and let the invoice issuer choose whether or not they want to issue their  B2C invoices in KSeF. In addition, as a measure offering taxable persons greater assurance regarding their KSeF duties, VAT-exempt customers will have to state their tax ID (VAT or NIP number) when making purchases for their business purposes.

  1. Option to submit invoice attachments in KSeF for special types of invoices (utilities, telecommunications and other summary invoices).

The measure is dedicated exclusively to certain industries where invoice data exceeds the volume allowed by the e-invoice schema. Until the issue is addressed through appropriate technical solutions, such businesses will be allowed to continue to issue traditional paper or electronic invoices.

  1. The facility to generate and download invoice issuer certificates required to generate QR codes will be available before introduction of mandatory KSeF.
  2. “Digitally excluded” taxable persons running small businesses will be allowed to issue traditional paper or electronic invoices during a transitional period after KSeF becomes mandatory, on condition a single invoice is up to PLN 450 and the total gross amount of all invoices over a month does not exceed PLN 10,000.
  3. Deductibility for income tax purposes of expenditures evidenced by invoices compliant with VAT Act (taxable person to mandatorily state relevant tax ID, invoice to be issued in KSeF as required) – correlated with income tax laws and the Accounting Act.

The publication of this policy document marks the beginning of public consultations that are scheduled to last until April 19.

If this issue pertains to your business and you are interested in our assistance, please contact us.

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