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