After social and industry consultations, the MF presented a revision of the assumptions for the KSeF:
- Postponement of the law's entry into force from January 1, 2024 to July 1, 2024.
- Extending by an additional six months the deadline for VAT-exempt taxpayers to implement KSeF - KSeF will be mandatory for them as of January 1, 2025.
- Consumer (B2C) invoices will not be covered by KSeF.
- Tickets that fulfill the function of an invoice (including receipts on toll highways) are excluded from KSeF.
- Cash register invoices and simplified invoices will be able to be issued in their current form until December 31, 2024.
- In the event of a failure on the part of the taxpayer, provision has been made for invoices to be issued offline outside KSeF and for the invoice to be delivered to KSeF the day after it is issued offline.
- Liberalization of sanctions and their application only from January 1, 2025.
