MF has confirmed the final version of the mandatory KSeF

As we have already informed, as a result of extensive public consultations, including representatives of entrepreneurs, tax advisors, auditors or people from the IT industry, the MF announced that it would take into account some of the suggested changes in the KSeF system, which is already to be mandatory next year.  MF has confirmed which of the modifications will be included.

Among the main changes, on the ministerial list were:

– 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 exempted from VAT – KSeF will be mandatory for them from 1 January 2025.

– Cash register invoices will can be issued in their current form until 31 December 2024.

– A receipt with TIN will be recognised as a simplified invoice until 31 December 2024.

– Consumer invoices (B2C) will not be covered by KSeF.

– Tickets classified as an invoice (including receipts on toll motorways) are excluded from KSeF.

– Invoices issued under OSS and IOSS procedures will also be excluded from KSeF.

– The foreign currency exchange rate used for conversion to PLN will be maintained from the day before the date indicated in field P_1 of the structured invoice for one additional day to be sent to KSeF.

– In the event of a failure on the taxpayer’s side, it is possible to issue invoices offline outside the KSeF and deliver the invoice to the KSeF on the next working day after issuing it offline.

– Clarification of the date of issue and other issues important for the invoicing process during the outage and offline.

– Corrective invoices will be allowed during the breakdown and offline mode.

– Liberalisation of sanctions and their application only from 1 January 2025.

– Elimination of adjustment notes in KSeF and outside KSeF.

Source: MF