Compulsory KSeF Could Cause Delays for New Companies in Poland

• From July 1, 2024, companies that transform from sole proprietorships to limited liability companies may have temporary problems with issuing invoices in the National e-Invoice System (KSeF).
• The problem arises because the company has a different tax identification number (NIP) than the individual entrepreneur and therefore must wait for authentication of its rights in the KSeF.
• The Ministry of Finance assures that tax offices will act immediately after receiving the ZAW-FA form (Notification of granting or revoking rights to use the KSeF).
• However, this may not solve the problem, and new companies may not be able to use the KSeF for some time, which can cause significant business difficulties.
• Newly established companies may also have similar problems, but those who establish a new company may be prepared not to use the KSeF until the tax office processes the received ZAW-FA form.
• The use of the new invoicing system requires the possession of primary ownership rights or rights granted by another person or entity.
• The solution will not be to issue invoices outside the KSeF because from 2025, penalties will apply for invoices issued outside the system.
• Experts suggest that entrepreneurs personally submit the ZAW-FA notification to the tax office to expedite the processing of the form.

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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