On November 26, the Ministry of Finance published two long-awaited draft acts regarding mandatory e-invoicing via KSeF.
- Draft Regulation on the use KSeF, covering:
- verification codes (i.e. QR codes): included on the invoices sent to the buyer outside of KSeF and in the event of system or taxpayer failure to connect with KSeF (offline modes).
- offline modes: the scope of data allowing access to invoices in KSeF that were issued in offline mode.
- new authorizations and authentication methods to connect to KSeF, also for VAT RR and VAT RR KOR invoices.
- Amendment to the e-Invoicing Regulation covering:
- invoices issued by VAT-exempt taxpayers must include the NIP numbers of both buyer and supplier, to align with issuing invoices via KSeF from January 1, 2025.
The draft acts are planned to enter into force on July 1, 2024, except for the obligation covering VAT-exempt taxpayers.
In the coming days, the tax authorities will publish the interface technical specifications and description of the technical requirements for the verification codes (i.e., QR codes).
Both draft acts are now under public consultation until December 18, 2023.
To learn more, read our blog about e-invoicing via KSeF.
