What KSeF won’t change
The question of what will change as a result of the introduction of the National e-Invoicing System and what problems the introduction of this solution may cause for taxpayers is frequently answered. However, it is difficult to find information on what will or will not change as a result of the mandatory KSeF coming into force," writes Łukasz Woźniak, manager at Thedy & Partners, in Rzeczpospolita.
A number of studies on the National e-invoicing System (hereafter KSeF) have appeared in the press in recent months. A great deal has been written about what and to what extent VAT will change for taxpayers following the introduction of the mandatory KSeF and how they should prepare for the implementation of this new solution in their organisations.
At the same time, after the turbulence with the date and form of the KSeF implementation, the Ministry of Finance has recently presented new proposals and directions for changes to the KSeF. However, their final form, both technical and formal (in terms of the wording of the provisions of the VAT Act), which will be implemented when the KSeF finally enters into force – is still not one hundred per cent known. This uncertainty unfortunately has an impact on the implementation processes of the changes in terms of KSeF in organisations.
Changing the process
This is because the process is multi-stage, complex and changes a lot. It affects the entire methodology and method of issuing invoices – sending and receiving them, in some cases the moment when VAT liability is recognised, the determination of foreign exchange rates or the very method of archiving invoices. In addition to the interference with the VAT Act itself, the KSeF also influences the necessity of changes in the business sphere of taxpayers, i.e. it forces not only the necessity of adjusting accounting systems to the requirements imposed by the KSeF, but also the necessity of reconstructing the current model of document flow in organisations, adjusting procedures to the substantive changes related to its implementation, training staff responsible for the correct performance of duties related to the KSeF, etc.
The entire article can be read in Rzeczpospolita of 22 April 2024, p. D6