The Ministry of Finance has released important information about the mandatory KSeF. This is the result of consultations with entrepreneurs at the MF. Check out how e-invoicing will change.
Ministry of Finance submits proposed changes to KSeF regulations
The assumptions for changes to KSeF appeared on the MF website on April 3, 2024. This is the result of consultations held at the beginning of the year. Check out what will change and how it will affect businesses.
Mandatory KSeF on a single date for all taxpayers
This solution is intended as a response to potential problems for entrepreneurs in determining whether a given buyer is an active VAT taxpayer or perhaps an exempt taxpayer. In the previous version, KSeF was to be mandatory first for active VAT taxpayers, and after another six months it would become mandatory for VAT-exempt taxpayers.
Now there is to be one deadline for implementing KSeF for all taxpayers. So far it is not yet known what kind. A fairly likely date is mid-2025. This is not necessarily beneficial for businesses.
Companies involved in the preparation of accounting systems may not have time to serve all customers, who will wait until the last minute with the implementation of KSeF. For this reason, it is better to take an interest in this topic now, so that on the day of the start of mandatory KSeF you will already be ready for the changes.
Voluntary e-invoicing for consumers
Many entrepreneurs have asked what about invoices to individuals. According to earlier assumptions, KSeF was supposed to handle only e-invoices issued for companies. The problem here was that depending on the type of buyer, invoices would have to be issued differently.
According to the latest assumptions, the entity issuing the invoice will decide whether to issue the invoice for the consumer in KSeF or outside of it. In the case of using the National e-Invoice System also to issue invoices for individuals not engaged in business, such an invoice will have to have a QR code. This will allow the customer to access it in KSeF. This is a similar procedure as for invoices issued to foreign contractors.
Attachments to the summary VAT invoices
Attachments to invoices issued in KSeF are another bone of contention between the Finance Ministry and entrepreneurs. The original assumptions did not allow adding attachments to structured invoices. There was only a possibility to provide a link to the attachment in the footer of the invoice or in the fields AdditionalDescription and AdditionalInfo. Under this arrangement, however, such attachments were not an integral part of the invoice.
The new MF proposal allows adding attachments to invoices in KSeF. However, such a solution will be reserved only for selected industries. According to current assumptions, it will be available to entities issuing invoices for:
- delivery of fuel at gas stations and liquefied petroleum gas stations as summary invoices for a given period,
- provision of electronic services,
- delivery of utilities.
The use of attachments to invoices will be allowed only if the invoice contains such extensive information about the goods and services supplied that they do not fit into the fields provided for in the structured invoice scheme.
A transitional period is also provided for here. During it, entities issuing such invoices will be authorized to issue invoices outside the KSeF, whether in electronic or paper form. This will give these companies more time to adapt their existing invoicing solutions to KSeF requirements.
Time allowed for consultations on the project
The Ministry of Finance will accept comments and opinions on the presented assumptions of the KSeF changes until April 19. The method for submitting opinions is described on the MF website. A big rush is evident, as the finished draft of the bill is expected to go to further legislative work as early as May this year.
Meanwhile, training courses for KSeF entrepreneurs should start in tax offices in late April/early May. It remains to be hoped that they will also include changes to mandatory e-invoicing, which are to be introduced by the draft solutions proposed by the Finance Minister.
Possibility to issue paper invoices for the digitally excluded
The government draft assumes that digitally excluded entrepreneurs will be able to continue issuing invoices without using KSeF for a certain period of time. However, it applies 2 restrictions on the value of such invoices.
The first concerns the value of a single invoice. The total amount due under such a document cannot be more than 450 zlotys.
The second restriction applies to the total value of invoices issued in a given month. If an entrepreneur issues invoices whose gross value exceeds PLN 10,000, he will no longer be eligible for the KSeF exemption.
In addition, the provision indicates that it is enough to exceed one of these values (PLN 450 or PLN 10,000) to lose the right to KSeF exemption. Starting with an invoice that exceeds the amounts indicated above, it will be mandatory to use KSeF.
Are you planning to introduce KSeF in your company? Check out what our e-Invoice offers and get in touch with us!
