- 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.
