- KSeF as a preventive control mechanism: The National e-Invoicing System (KSeF) collects full invoicing data from all VAT taxpayers regardless of risk, raising concerns that it functions as a universal, preemptive audit tool.
- Data privacy and business secrets: The system gathers information considered trade secrets—pricing structures, discounts, client relationships, settlement models, seasonality, and commercial networks—posing potential conflicts with constitutional protections of property and business freedom.
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Constitutional and operational concerns: Critics argue that KSeF shifts responsibility to entrepreneurs for system errors, bypasses presumption of compliance, and has insufficient security oversight, potentially violating constitutional rights and the principle of trust in public authorities.
Source Prawo
Briefing document & Podcast: Poland E-Invoicing, E-Reporting and KSeF Mandate – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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