VAT-exempt businesses will be affected by KSeF sooner than they think

• The obligation to use structured invoices will only apply from 2025 according to the regulations.
• The National e-Invoice System will affect the functioning of structured invoices earlier than expected.
• Despite the exemption, structured invoices will still require obtaining a VAT number.
• The VAT number is important for the delivery of structured invoices.
• It is possible to issue a structured invoice without the buyer’s VAT number, but it will not be delivered through the National e-Invoice System.
• There are specific cases where the issuer is required to deliver structured invoices in a different way than through the system.

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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