The Impact of KSeF as a Tool for Tax Authorities: Challenges and Implications for Taxpayers

• On July 1, 2024, regulations for the mandatory National e-Invoicing System (KSeF) will go into effect.
• Taxpayers face the challenge of implementing KSeF and selecting IT tools that integrate with the system provided by the Ministry of Finance.
• The primary goal of introducing KSeF is to create an “invoice database” to which tax authorities will have access.
• KSeF will allow tax authorities to identify suspicious transactions more easily.
• Access to e-invoices will grant tax authorities the ability to carry out verification and inspection activities without notifying the taxpayer.
• Tax authorities will have the ability to define the goals of potential tax and customs audits more precisely.
• The introduction of obligatory KSeF will significantly change the frequency and nature of tax inspection activities and audits conducted by tax authorities.

Source: krgroup.eu

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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