- The draft act narrows the requirement for double QR codes on invoices, mainly affecting offline24/offline modes and specific recipient types.
- For domestic buyers with a Polish NIP, invoices issued offline no longer need QR codes; only KSeF-delivered invoices are legally valid.
- In case of unexpected KSeF downtime, offline invoices must still include both QR codes for later matching.
- Invoices to recipients outside KSeF (e.g., foreign or B2C customers) must still include two QR codes.
- The draft also proposes removing the fixed size limit for invoices with attachments, shifting such technical constraints to KSeF interface specifications.
Source: rtcsuite.com
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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