- The KSeF system, which is used for issuing structured invoices in Poland, may experience periods of unavailability due to technical issues or maintenance work.
- Despite the unavailability of KSeF, sellers can still continue their business operations and make sales.
- However, during these periods, the normal rules for delivering structured invoices and determining their delivery dates will not apply.
- Sellers will need to agree with their buyers on alternative methods for delivering invoices and documenting transactions.
- The specific procedures for handling invoice issuance during KSeF unavailability are outlined in the VAT law in Poland.
- It is important for sellers to clearly communicate their internal procedures and agreements with buyers regarding invoice delivery during KSeF unavailability.
- There are four different scenarios outlined in the VAT law for handling invoice issuance during KSeF unavailability, including situations where transactions cannot be documented using structured invoices due to the seller’s IT infrastructure issues.
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.
