Mandatory KSeF to be implemented six months later
The Ministry of Finance has completed an extensive consultation on the mandatory National e-Invoicing System (KSeF) legislation. The ministry has announced that it plans to incorporate some of the amendments submitted.
Among the planned changes, the MF lists:
– postponing the entry into force of the law from 1 January 2024 to 1 July 2024;
– extending the deadline for the implementation of KSeF by an additional six months for taxpayers exempt from VAT – KSeF will be mandatory for them from 1 January 2025;
– consumer invoices (B2C) will not be covered by KSeF;
– tickets that fulfil the function of an invoice (including receipts on toll motorways) are excluded from KSeF;
– cash register invoices and simplified invoices will be allowed in their current form until 31 December 2024;
– in the event of a failure on the part of the taxable person, provision is made for invoices to be issued offline outside KSeF and for the invoice to be delivered to KSeF the day after it is issued offline;
– the liberalisation of sanctions and their application only from 1 January 2025.
Of course, taxpayers who wish to use the system voluntarily can do so today.