- 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
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