- If KSeF is unavailable due to maintenance (announced in BIP or interface software), the invoice must be sent to KSeF within one day after the system is restored.
- If a failure is announced in BIP and interface software, the taxpayer has seven working days to send the invoice after the issue is resolved.
- If the outage is communicated via mass media (radio, press, TV, internet), the taxpayer can issue the invoice on paper or electronically and does not need to send it to KSeF.
- A total system failure is anticipated only in extraordinary situations, such as geopolitical threats to the country or its infrastructure.
Source: podatki.gazetaprawna.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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