Self-billing in KSeF

• The mandatory introduction of KSeF will impact self-invoicing entities and third parties involved in the invoicing process.
• While the regulations regarding self-invoicing and invoicing by third parties remain unchanged, the obligation to invoice in KSeF will apply to taxpayers within the meaning of the VAT Act.
• This may result in the need to issue invoices in KSeF in situations generally excluded from it.
• The concept presented raises doubts, especially regarding the literal wording of the provisions on obligatory KSeF.
• The issue of self-invoicing and invoicing by a third party was discussed during public consultations on the draft act, but the buyer’s obligation to self-invoice in KSeF has not been clearly resolved.
• Some comments were taken into account by changing the project’s justification, providing sellers with access to invoices in KSeF without the need for the buyer/third party to provide identifying numbers or to download all invoices first.

Source Enodo

See also

• Mandatory B2B E-Invoicing: Is Self-Billing still allowed?

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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