Two Key KSeF Regulations: Invoice Delivery Depends on Agreed Method, Key VAT Act Articles Explained

• If you have not agreed on the method of sharing an invoice issued in KSeF, the buyer has not formally received it.
• Two key VAT Act provisions regarding KSeF are art. 106ba and art. 106gb(4)(5).
• There is an obligation to provide one of four specific identification numbers when issuing a structured invoice, but only if the buyer uses such a number for the transaction.
• The regulations impose obligations mainly on the invoice issuer, but also require the recipient to provide relevant numbers if applicable.
• The author criticizes the practical sense and clarity of these legal requirements.

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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