On Thursday (February 16, 2023), a consultation conference was held during which a number of changes to the planned regulations were announced.
What is going to change?
The main changes announced by the Ministry of Finance are:
- postponing the entry into force to July 2024 ,
- invoices for consumers (B2C), tickets that function as invoices (including receipts on toll motorways), invoices issued under OSS and IOSS procedures will not be covered by KSeF,
- liquidation of corrective notes in the KsEF and outside the KsEF.
- liberalization of sanctions for infringements and their application only from the beginning of 2025,
- for taxpayers subjectively and objectively exempt from VAT, the KSEF is to be mandatory at the beginning of 2025,
- invoices from fiscal cash registers will be able to be issued in the current form until the end of 2024,
- a receipt with a tax identification number will be considered a simplified invoice until the end of 2024,
- in the event of a failure on the part of the taxpayer, it will be possible to issue invoices offline outside the KSEF and deliver the invoice to the KSEF on the next business day after issuing it offline,
- in the period of failure and in offline mode, it will be allowed to issue corrective invoices,
- clarifying the issue date and other issues relevant to the invoicing process during a failure and offline,
- the foreign currency exchange rate used for conversion into PLN will be maintained from the day preceding the date indicated in field P_1 of the structured invoice for one additional day to send it to the KSEF – an interesting point.
Source Piotr Chojnacki
