Changes to KSeF: there will be consumer invoices

• In connection with the idea of introducing consumer invoices, it will be necessary to amend Article 106ga(4), which allows, optionally, the possibility of issuing an e-invoice for a buyer who is a natural person not conducting business activity – a consumer. By means of the changes introduced, at the will of the taxpayer – the issuer of a consumer invoice – he will be able to issue such invoices using KSeF. This means that the consent of the buyer-consumer will not be required to issue a consumer invoice in KSeF. However, as before, the mere issuing of an invoice to a consumer will require a prior request from the purchaser to issue such a document (Article 106b(3) of the VAT Act). A taxpayer who issues a consumer invoice in KSeF will be obliged to provide the consumer with access to it in the system, the so-called anonymous access to the e-invoice in KSeF.

Other proposed changes include:

• The introduction of the institution of the so-called self-identification of the buyer for the issuance of an e-invoice by the supplier. The purpose of the introduction of the changes is to relieve the e-invoice issuer from the obligation to establish the status of the buyer to whom the e-invoice is issued. This solution will also balance the responsibility of the issuer and the purchaser in terms of KSeF obligations. The issuer of the e-invoice will not be required to determine whether the purchaser has active or exempt VAT status. To this end, the MF proposes amendments to Articles 106e(1) and 106j of the VAT Act.
• The amendment to Article 106e(1) of the VAT Act consists in the addition of point 25 and thereby clarifying the data to be contained in the e-invoice with respect to the buyer’s tax identification number. The issuer will include the purchaser’s VAT identification number as an element of the invoice documenting the transaction, if the purchaser is a taxpayer exempt from VAT or one who only performs exempt activities and is not registered as an “exempt VAT taxpayer”. 
• In Article 106j of the VAT Act, the MF proposes a change to the wording of paragraph 1(5). As a result of the clarification of this regulation, there will be an obligation to correct an invoice that contains, in particular, errors in the purchaser’s tax identification number. In this way, the purchaser’s interest is safeguarded in the event that erroneous data is indicated on the invoice. Until now (before the introduction of the KSeF and repeal of Article 106k of the VAT Act), such data, due to its nature, e.g. the wrong tax identification number of the buyer or the wrong name, was subject to correction on the basis of correction notes issued by purchasers.