New KSeF functionality: what you need to know about hiding invoices?

• The new functionality in the KSeF system allows for hiding invoices, which can be helpful in cases of uncertainty regarding tax settlements.
• This functionality allows for separating uncertain invoices from the rest, making the decision-making process regarding VAT or CIT settlements easier.
• The key implication is that businesses have the right, but not the obligation, to include received purchase invoices in VAT settlements and to include expenses as deductible costs.
• Hiding invoices is currently only available through the API and not in the Taxpayer Application.
• It is possible to hide individual invoices by marking them as “hidden” and noting the time of hiding.
• The reason for hiding an invoice must be provided, but there doesn’t seem to be a way to later inquire about this reason.
• There is a concerning statement in the new version of the Interface Specification 1.5, which states that a hidden invoice cannot be downloaded simultaneously with a non-hidden invoice in one request.
• In summary, the new functionality seems to be an important tool for supporting businesses in the decision-making process regarding tax settlements, but it is important to be aware of its limitations and technical specifics.

Source: crido.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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