Mandatory KSeF: Who Is Liable for Invoicing Errors—Taxpayer, Invoice Clerk, or Accountant?

• Responsibility for invoicing errors in the mandatory KSeF system depends on the person performing the invoicing tasks, identified by name.
• In small businesses, the owner usually handles invoicing; in larger companies, an authorized employee does.
• The type and extent of liability for errors depend on the nature of the mistake, the employee’s fault, and relevant legal regulations (Labor Code or Fiscal Penal Code).
• Access to KSeF is not anonymous; each user must authenticate and is identified by the system, except when using a qualified seal, which identifies the company, not an individual.
• Ultimately, the taxpayer (company manager) is responsible for implementing KSeF and for correct invoicing, but employees may bear responsibility for mistakes depending on circumstances.

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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