KSeF: offline mode will be possible
The Ministry of Finance will allow invoices to be issued outside KSeF. There is a draft amendment in this respect.
After an analysis of the draft by the MF, Anna Rejman of Thedy & Partners notes that in order to meet concerns signalled by entrepreneurs that in the initial period of e-invoicing, taxpayers may have problems with the implementation of this solution, e.g. when documents sent to the system are rejected on the last day of the accounting period as not compliant with the template, meaning that the invoice will not be issued and thus complicating the accounting process, the MF proposes the introduction of a transitional period for all taxpayers in the form of an option to issue invoices according to the template for an e-invoice outside KSeF. An invoice issued in this way will have to be marked with a QR code, communicated to the buyer in a manner agreed with him and sent to KSeF on the next working day after the date of issue.
It is not clear from the draft how long this transition period is to be.
Further proposals from the MF tomorrow.