- The Ministry of Finance clarified that when issuing structured invoices to local government units (JST) via the National e-Invoicing System (KSeF), it is not mandatory to fill in the “Podmiot3” (recipient) field.
- KSeF does not have a system function that enforces or verifies the completion of the “Podmiot3” field for transactions with JST; invoices can be issued with only JST as the buyer.
- The Ministry recommends, but does not require, software providers to suggest filling in “Podmiot3” when JST is the buyer.
- This lack of enforcement may lead to inconsistencies, increased risk of errors, and potential disputes between JST, suppliers, and KSeF, as well as problems with document flow and internal settlements within JST.
- JST and their suppliers must agree on how to properly issue invoices in KSeF, especially regarding the use of identifiers for 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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