On the 30th of August, the Ministry of Finance published a draft legislation amending the Regulation on the use of the National e-Invoice System (“KSeF”). The purpose of the draft amendment is to adapt KSeF’s terms of use to the specific conditions that apply to the local government units and the VAT groups, that will operate as a new type of VAT taxpayer from 1 January 2023.
The draft law provides the possibility to grant additional limited rights for the internal units of the local government units and the members of VAT groups. Moreover, local government units and VAT Groups will be able to grant administrative rights, to manage permissions in KSeF, to a natural person who is their representative.
Thanks to such delegated rights, there will be an option to manage authorizations for the local government unit and for the entity that is a member of a VAT group. Moreover, it is significant that a person with such authorization, will not have simultaneous access to invoices in other units within the local government or within other members of a VAT group.
The regulation will enter into force 14 days after the date of publication. However, provisions that apply to VAT group members will be effective from 1 January 2023.
