Changes in National e-Invoicing System (Pol. KSeF)

The Ministry of Finance has published information on the commencement of consultations on the draft legal solutions on mandatory National e-Invoicing System (Pol. KSeF).
At the moment, however, the new date of mandatory invoicing under the KSeF is not known.
At the same time, as part of the notification, a number of changes were proposed, which are potentially to be introduced to the new act introducing the KSeF. Among the proposals, the Ministry of Finance mentions:

1. Presentation of the method of postponing the date of entry into force of the changes implementing the mandatory KSeF, including the introduction of the mandatory KSeF for all taxpayers at one time (for active taxpayers and taxpayers exempt from VAT) and adjustment of the deadlines for the deferral of certain other solutions, such as:
   a. additional postponement of the requirement to provide the KSeF number in payments for e-invoices, also for those invoices for which payment is made in the split payment mechanism,
   b. maintaining an additional postponement of the KSeF with respect to invoices issued from cash registers,
   c. maintaining an additional postponement of penalties for non-compliance with the KSeF obligations.
2. Implementation of the so-called “offline mode” applicable to all taxpayers during the transitional period.
3. Regulating the issue of consumer invoices by allowing them to be issued in the KSeF and regulating the so-called “self-identification” of the buyer for the purposes of issuing an e-invoice by the supplier.
4. Balancing the obligations in the KSeF on the part of the issuer and the buyer by, m.in, introducing changes in the scope of income taxes, which will adapt the requirements of the invoice as proof of incurring tax-deductible costs to the conditions of the KSeF.
5. Introduction of an attachment to an e-invoice in standard transaction types that include an extended range of units of measurement and prices of goods or services supplied.
6. Ensuring – before the start date of mandatory e-invoicing in the KSeF – the possibility of generating and collecting invoice issuer certificates used when issuing invoices offline or in the period of failure (necessary to generate QR codes).
7. Ensuring that during the transitional period, taxpayers who are “digitally excluded”, where the scale and value of invoices issued are small, will be able to issue invoices in their current form.
   In addition, as part of the amendments under consideration, the following amendments have also been proposed:
8. Postponement of the second stage of electronic handling of cases concerning WIS, WIA, WIP and BTI
9. Elimination of the obligation to integrate cash registers with payment terminals, i.e. abolition of the obligation to integrate cash registers with payment terminals in favor of the introduction of an indefinite obligation to report data on payment transactions by acquirers.
   Opinions as part of the consultations, taking into account the above-mentioned proposed directions of changes, may be submitted by any interested party to the address sekretariat.pt@mf.gov.pl until 19 April 2024.