- The author argues that mandatory KSeF structured invoices are causing chaos and disrupting payment settlements in trade and services.
- He says VAT invoices have long been the key settlement document because delivery of an invoice starts the payment deadline, based on commercial practice.
- He claims structured invoices are unsuitable as settlement documents because the law splits recipients into two groups: those deemed to receive invoices via KSeF and those who are not.
- For most recipients, the invoice must be issued in another form and only actual receipt determines the invoice date, creating practical confusion.
- He emphasizes that these invoice rules create only tax-law effects, while civil-law payment consequences depend separately on the parties’ arrangements.
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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