KSeF will help but not replace taxpayers in archiving invoices in Poland

• The Krajowy System e-Faktur (KSeF) in Poland helps with archiving invoices, but it does not replace taxpayers in this process.
• The 10-year storage period in KSeF may not be sufficient for certain documents, such as proof of purchase of non-residential buildings.
• KSeF allows for the storage of structured invoices, which is useful for small entities that do not have access to commercial software or have limited functionalities.
• Even after discontinuing business activities, taxpayers may still be required to provide past tax records for several years.
• A case study is presented where a taxpayer faced difficulties in retrieving an invoice from their local hard drive after discontinuing their business.
• KSeF will archive all structured invoices, regardless of how they were delivered to the recipient.
• Both sales and purchase invoices will be stored in KSeF, including those obtained from other Polish taxpayers.
• The archiving functionality of KSeF applies to both VAT and income tax purposes.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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