- The Ministry of Finance clarified rules for invoicing local government units (JST) using the National e-Invoicing System (KSeF).
- KSeF does not require or verify the completion of the “Podmiot3” (recipient) field when JST is the buyer; only the JST as “Podmiot2” (buyer) must be indicated.
- There is no obligation to fill in the “Podmiot3” field for invoices issued to JST.
- This lack of system enforcement may lead to inconsistencies, errors, and disputes in financial processes between JST, suppliers, and KSeF.
- JST and suppliers must agree on how to properly issue invoices, especially regarding the identification of subordinate units.
Source: ksiegowosc.infor.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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