Taxpayers raised objections to the draft act on obligatory KSeF during the public consultation stage, particularly regarding the failure and unavailability of KSeF. A solution was found to address these concerns, including issuing invoices and their corrections outside KSeF during technical problems. Penalties apply for failure to send invoices from offline modes to KSeF. Practical problems may arise, and it’s important to track the receipt of emergency invoices outside KSeF for VAT deduction deadlines.
Both offline modes have common elements, such as making invoices available outside KSeF to the buyer in an agreed manner and marking them with a QR code. The rules for determining the date of issue and receipt of invoices also apply to both modes.
Offline modes also apply to corrections to original invoices, but issuing another correction invoice during continued offline mode may be impractical. It’s important to pay attention to the rules for recognizing corrections issued in these modes for VAT purposes.
The rules for invoicing in offline modes differ significantly from standard invoicing in KSeF, which may pose a challenge for organizations. It’s important to establish internal procedures and train employees to mitigate this risk.
Source Enodo
- See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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