- The Ministry of Finance announced changes to penalties for invoices issued during a complete KSeF outage.
- During a full KSeF outage, taxpayers can issue standard paper or electronic invoices without using the structured template and will not be penalized.
- The current law mistakenly includes penalties for not using the template during a complete outage, but this will be corrected.
- The amendment will clarify that, from January 1, 2027, penalties will not apply to standard invoices issued during a complete KSeF outage.
Source: kpmg.com
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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