The mandatory KSeF gives tax authorities the ability to impose fines. Check for when these sanctions are scheduled to take effect.
Mandatory KSeF in SAP vs. penalties for not using e-invoicing
The time when KSeF is voluntary will quickly come to an end. The KSeF Law also introduces penalties for circumventing the obligation to issue e-invoices. Check when the Finance Ministry has scheduled the penalty provisions to take effect.
Penalties for taxpayers for not issuing invoices in KSeF in SAP
The amount of fines has been linked to the amount of value added tax shown on the invoice affected by the failure. The tax authority may impose a penalty of up to 100% of the value of VAT from such an invoice. In the case of an invoice with no tax shown, the penalty will be up to 18.7% of its total value. The penalty is imposed by the head of the tax authority by decision. The time to pay such a penalty is 14 days from the date of delivery of the decision to the taxpayer.
The regulations list 5 situations in which penalties may be imposed:
- the taxpayer did not fulfill the obligation to issue an invoice using KSeF,
- the taxpayer issued an invoice offline that did not comply with the provided template,
- the taxpayer issued an invoice inconsistent with the provided template during the KSeF failure period,
- the taxpayer did not send invoices issued during the KSeF failure period to KSeF within the specified period,
- the taxpayer did not send invoices issued offline to KSeF within the specified period.
The regulations also provide for the tax authority to waive the penalty when the failure was due to force majeure.
Failure of the KSeF does not exempt from the obligation to send invoices
The regulations list 2 types of failure, divided by cause:
- those lying on the side of the taxpayer,
- those lying on the side of the KSeF system.
If the taxpayer is unable to issue an invoice using the KSeF system due to technical problems on his side, he will be able to use the offline mode. This means that he will be able to issue an invoice in accordance with the structured invoice template, after which he will be able to send it to the contractor in the manner agreed with him.
However, this does not release the obligation to enter such an invoice into the KSeF system. This must be done no later than the next business day. Otherwise, the entrepreneur will face a penalty in the same amount as for failure to issue an invoice through the KSeF system.
During the planned maintenance of the KSeF system, taxpayers will be able to issue invoices offline. Such invoices must be entered into the system no later than the next business day after issuing such an invoice. Maintenance work is to be announced in advance and of short duration.
Other solutions are provided in case of a system failure. According to the bill, information about a possible system failure is to appear on the Ministry of Finance’s BIP website and in interface software independent of the KSeF system. Should this not be possible, the possibility of communicating information about the failure through the social media has been allowed.
The message about the end of the failure will be posted on the BIP website of the Ministry of Finance. All invoices issued during the malfunction must be entered into the KSeF system after the malfunction ends. Taxpayers will have 7 working days to do so from the day the malfunction ends. Failure to do so will result in the imposition of fines by the tax authorities.
Fines will not be imposed until after the end of 2024
Although e-invoicing will become mandatory for active VAT taxpayers very soon, penalties for not using KSeF will not be imposed until January 1, 2025. The legislation introducing KSeF exempts for six months the provisions of the Penal and Fiscal Code regarding fines for failures to invoice in the National e-Invoicing System.
In view of this, entrepreneurs in the case of an invoice issued outside the KSeF or issued not in accordance with the provided template during the initial period of mandatory KSeF operation will not have to fear the imposition of penalties by tax authorities. This is additional time worth using to put in place the appropriate procedures and adapt your accounting systems to issue structured invoices.
Using our E-Invoice, you can rest assured about all the new legislation, we update all our products on a regular basis, besides, our products are not in subscription mode, you pay only once and have all the services at once. Make an appointment to talk with us and we will talk more about your needs.
