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Poland

KSEF and e-invoice from July 1, 2024 – All you need to know …

21 September 2023
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3 min read

From July 1, 2024, taxpayers are required to issue e-invoices in the nationalE-invoice system (KSEF). I present new regulations in the entry.

1. Where can I find the amending law?

2. Other legal acts concerning KSeF

3. When do the rules come into force?

4. Functioning of KSeF in 2022-2023

5. What is an e-invoice?

6. Who is subject to the obligation to issue e-invoices?

6.1. Exemption for foreign taxpayers

6.1.1. No exemptions for situations where the buyer is a foreign taxpayer
6.2. Consumer Sales Exemption
6.3. Exemption for use of special schemes
6.4. Additional exemptions may be introduced in the implementing rules

6.5. Transitional period in certain cases

6.5.1. Transitional period for taxable persons exempt from VAT
6.5.2. Transitional period for simplified invoicing
6.5.3. Transitional period for invoices issued using cash registers

7. Issuing e-invoices

7.1. Date of issue and receipt of the e-invoice
7.2. Sharing e-invoices with foreign entities
7.3. Visualization of e-invoices
7.4. Making e-invoices available to exempt taxable persons
7.5. QR code marking e-invoices
7.6. Invoices issued in PEF
7.7. Destruction or loss of an invoice made available outside KSeF
7.8. Duplicate structured invoice

8. National e-Invoicing System (KSeF)

8.1. Entities with access to KSeF
8.2. Authentication Tools
8.3. Types of rights to use KSeF
8.4. Authorisation (electronically)
8.5. Granting permissions using the ZAW-FA form
8.6. Access to e-invoices without authentication

9. Failure and unavailability of KSeF and inability to issue an e-invoice by the taxpayer (the so-called offline mode)

9.1. KSeF failure

9.1.1. Bis failure/hyperfailure 🙂
9.1.2. Invoice issued during the failure
9.1.3. QR code marking of invoices issued during a failure
9.1.4. Issuing corrections during a failure
9.1.5. Loss or destruction of invoice issued during the failure
9.2. Unavailability of KSeF
9.3. Inability to issue an e-invoice for reasons attributable to the taxpayer
9.4. Appropriate application of failure regulations to cases of unavailability of KSeF and inability to issue an e-invoice by the taxpayer
9.5. Conversion of the procedure to failure mode

10. Penalties for not issuing an e-invoice

11. Exchange rate

12. Recognition of adjustments in minus “the old” and a little new…

12.1. What cases are affected by the new regulations?

12.2. New/old treatment of adjustments

12.2.1. Correcting invoice in the form of an e-invoice
12.2.2. Correction issued in a form other than a structured invoice
12.2.3. Correcting invoice in electronic form
12.3. Since when do we apply these recognition rules?

13. Other changes

13.1. Advance invoices

13.1.1. Possibility not to issue advance invoices

13.1.1.1. Exclusions from non-payment invoices
13.1.1.2. Additional elements of the final invoice
13.1.2. KSeF numbers of advance invoices

13.2. Correction invoice in KSeF

13.2.1. Additional element of credit notes

13.3. Deletion of correction notes

13.4. Changes to the split payment mechanism

13.4.1. KSeF number for MPP payment
13.4.2. Bulk payments for e-invoices

13.5. Marking invoice payments

13.6. VAT refund within 40 days

 

Source: zrozumvat.pl

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