Changes in VAT invoices and duplicates in the National e-Invoice System

• From July 1, 2024, taxpayers will be required to issue invoices in the National e-Invoice System (KSeF).
• Currently, duplicate invoices can be issued if the original invoice is lost or damaged, but with the implementation of KSeF, duplicate invoices will no longer be necessary.
• In the event of an electronic invoice being lost or damaged, the taxpayer can provide a new copy or reissue the invoice based on the data provided by the buyer.
• In the case of a paper invoice being lost or damaged, the taxpayer can provide a new copy based on the data provided by the buyer or based on the data from the original invoice in the possession of the taxpayer.
• During the transitional period, duplicates will only be issued for invoices issued before the mandatory use of KSeF.
• From July 1, 2024, buyers of agricultural products or services from flat-rate farmers will be able to issue VAT RR invoices and corrections in KSeF with the consent of the flat-rate farmer.
• VAT RR invoices issued in KSeF will need to include only the tax identification numbers of the supplier and the buyer.
• Flat-rate farmers will need to authenticate themselves in KSeF and submit a declaration stating that they are VAT-exempt flat-rate farmers in order to issue structured invoices.

Source: pit.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.

---

---