Ideas for amendments to the KSeF regulations

• Exclude exempt taxpayers from KSeF
• Exclude foreign taxpayers from KSeF
• Allow invoicing of consumer sales in KSeF
• Keep invoicing outside of KSeF for small transactions confirmed by receipt with buyer’s tax identification number (NIP)
• Remove QR codes
• Remove unnecessary branches
• Implement KSeF gradually
• Reconsider whether the date of issuing an e-invoice must necessarily be the date of its submission to KSeF
• Exclude exempt taxpayers from KSeF
• Argument for excluding exempt taxpayers from KSeF is that their invoices do not include VAT amount
• Mandatory KSeF will make it difficult for small businesses to operate
• Best solution would be to allow e-invoicing for exempt taxpayers without mandatory usage
• Exclude foreign taxpayers from KSeF, except those with a permanent establishment in Poland
• Imposing invoicing obligation in KSeF on foreign entities with a permanent establishment in Poland is inconsistent with the executive decision of the Council
• No mention of permanent establishment in the decision
• Allowing invoicing of consumer sales in KSeF would simplify invoicing procedures for businesses selling to both companies and consumers
• Optional transition to KSeF for all sales should be allowed to facilitate e-invoice implementation
• Businesses wanting to issue consumer invoices outside of KSeF should still be allowed to do so.

Source: zrozumvat.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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