On the website podatki.gov.pl new questions and answers regarding Polish National e-Invoicing System “KSeF” have been published.
We have summarized below the most important issues and conclusions.
1) It has been confirmed that mandatory KSeF will be introduced.
2) New date of KSeF entry into force will be published in April - May 2024.
3) No modifications to the FA(2) structure are anticipated.
4) Possible implementation of the audit conclusions should remain neutral for the parameters of the software ordered by entrepreneurs so it is possible to continue works related to integration of software with KSeF.
5) Drafts of updated VAT act provisions introducing mandatory KSeF and regulations related thereto will be subject to further consultations.
6) Works regarding VIDA are in a preliminary phase. Poland is appealing to the European Commission to ensure that the VIDA package does not affect the functionalities of KSeF.
7) Including B2C invoices in the scope of the mandatory KSeF is still an open question and will be verified at the further stage of consultations.
8) Gradual implementation of KSeF is still being considered.
9) It is planned to prepare a compendium of knowledge about KSeF. Additionally, a special hotline will be launched via which entrepreneurs will be able to address any doubts related to KSeF.
10) It is planned to issue non-binding clarifications regarding issues related to the fixed establishment concept in the context of the mandatory KSeF.
11) It has been confirmed that it is not planned to:
- extend the deadline for sending to KSeF invoices issued in offline and emergency mode;
- remove the obligation to provide references to the original invoices on the collective corrective invoices;
- remove obligation to provide the KSeF number when making payments for a structured invoice;
- change the provisions according to which the date of sending a structured invoice to KSeF shall be considered as the date of structured invoice issuance.
Questions and answers in Polish can be found here: https://www.podatki.gov.pl/ksef/pytania-i-odpowiedzi-ksef/.
Please contact us in case of further questions.
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