There is a draft for legal changes to the KSeF

Anna Rejman of Thedy & Partners lists some of the latest changes:

• The call for a mandatory KSeF for all taxpayers on a single date (for VAT active and VAT exempt taxpayers) has been included. The deferral date will be indicated at the end of April/May, after the completion of the KSeF IT audit.
• Additional deferrals will include: the application of fines for KSeF-related infringements, the abandonment of the possibility to issue invoices using cash registers, including fiscal receipts with the purchaser’s NIP recognised as simplified invoices, and the obligation to indicate the KSeF number in payments, including those made using the split payment mechanism.
• The possibility of sending to KSeF attachments containing tax data (unit prices and quantity of goods/services) to invoices for utilities, telecommunications services and other framework summary invoices has been allowed (solution dedicated to fuel suppliers only).
• The possibility of pre-generating and downloading invoice issuer certificates has been provided, so that during a period of failure or unavailability of KSeF, as well as when the taxpayer will be temporarily using KSeF to issue invoices outside KSeF – the taxpayer will be able to issue an invoice and label it with a QR code. The issuer certificate tool is essential for issuing the above-mentioned invoices.
• In addition, taxpayers issuing invoices outside KSeF will be required to mark them in the JPK_VAT sales records with the declaration with an appropriate tag. This solution will be proposed in the forthcoming draft of an ordinance amending the ordinance on detailed data contained in tax declarations and records in the scope of goods and services tax with proposed solutions and markings dedicated to this assumption. The correspondingly amended JPK_VAT schema will be presented after the completion of the work on the law.
• It was proposed to postpone the implementation of the exclusive electronic handling of WIS, WIA, WIP and BTI cases in the second instance and in the so-called: ‘extraordinary modes’.
  In accordance with the provisions of the KSeF Act, the introduction of exclusive electronic handling of WIS, WIA, WIP and WIT cases in the second instance and in the so-called ‘extraordinary modes’ was envisaged for 1 July 2024. Taking into account the experience to date of the implementation process of electronic handling of binding information cases in the first instance, it is reasonable to postpone the implementation date of exclusive electronic handling of cases in the second instance and in the so-called ‘extraordinary modes’ to a later date, i.e. 1 July 2025, which will allow the preparation of the necessary changes in the KAS IT systems.

• It is proposed to abolish the obligation to integrate cash registers with payment terminals in favour of substitute reporting of payment transaction data by settlement agents.

More details to follow tomorrow.