KSeF - planned amendments and current status of work

Below is updated information from the Ministry of Finance regarding KSeF

  • One date for the introduction of KSeF

The MF will announce the effective date of the KSeF in late April/early May. The original plan was to have different dates for active (1.07.2024 ) and exempt (1.01.2025) VAT taxpayers to join the KSeF. Currently, the MF assumes that keeping a uniform effective date for the mandatory KSeF for all taxpayers will help avoid the risk of temporary chaos and additional interpretation problems.

The MF hopes to complete the KSeF legislative process by July 2024, assuming at least six months vacatio legis, the mandatory KSeF could start in 1q 2025. - perhaps from the beginning of the year, or perhaps from 1.04.2025.

  • Attachments to invoices

In response to industry demands, the MF is in favor of the possibility of adding attachments to invoices, which would include information relevant from a business perspective. The MF is to work on solutions in this regard and decide whether this will include only the scheme reserved for FV, or whether it will be possible to add, for example, a PDF.

  • Issuing an invoice offline

Originally, the possibility of issuing invoices offline was to be reserved for system failures or planned system unavailability or problems on the part of the taxpayer. Currently, the MF is considering extending such possibilities in the initial period of KSeF operation for any situation, provided that the invoice must be sent to the system no later than the next business day

  • Breakout from KSeF for small entrepreneurs

The MF proposes retaining the paper invoice form for very small businesses. The documents in question are those whose value is less than PLN 450, while the total amount of these invoices on a monthly basis does not exceed PLN 10,000. In practice, this could be about small craftsmen - shoe repair shops, key making and similar small service businesses. At the same time, this would entail an additional obligation to mark sales confirmed by paper invoices in the JPK_VAT records.

  • Consumer invoices

As a result of demands from industry retailers (difficulties in issuing invoices at the cash registers of stationary stores, the mix of two types of sales invoices, difficulties in identifying the status of the contractor) - consumer invoices are to be issued in KSeF only optionally. The consumer will then receive an invoice marked with a QR code to access it in the system. For those who do not want to issue B2C invoices in KSeF (probably the majority of entities), there is a provision for facilitation in the form of the so-called self-identification rule. VAT taxpayers, including those who are exempt, will be required to provide a VAT ID number when making purchases for the purposes of the GG. Without a FV issued in KSeF, they will be denied the right to deduct deductible expenses in income tax.

  • Outreach activities

MF aware of some information chaos plans:

  • In the second half of April 2024, launching a mobile application to operate the system;
  • in early May 2024, an extensive information campaign on KSeF, including training at local tax offices and instructional videos;
  • from July 2024, the KSeF hotline within the National Tax Information Service. Meanwhile, a mobile application to operate the system will be launched earlier, in the second half of April.

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