Proposed Amendments to Legislation for Mandatory KSeF: Consultations and Implementation Deadlines

• Ministry of Finance introduced draft amendments to legislation for mandatory National e-Invoicing System (KSeF) into consultations
• New deadline for mandatory KSeF implementation to be announced in late April/early May
• Proposed changes include mandatory KSeF for all taxpayers on a single date, deferral of KSeF number requirement for payments, and possibility to issue invoices in offline mode during transitional period
• Consumer invoices can be issued voluntarily in KSeF, with VAT-exempt taxpayers required to provide VAT number or NIP for business purchases
• Invoices for utilities, telecommunication services, and other “summary” invoices allowed to include structured attachments containing tax data
• Invoice issuer certificates can be generated in advance for use during KSeF failure or temporary use outside KSeF
• Omission of obligation to use KSeF in initial period will not be penalized, but later non-compliance will result in fines
• Transitional period allows for issuance of invoices in current form for sales under certain thresholds to ease transition to e-invoicing, especially for digitally excluded taxpayers.

Source: krgroup.eu

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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