What Do We Know?
- No mandatory implementation date for KSeF has been set.
- It was announced that the implementation will simultaneously affect both active VAT taxpayers and those exempt from VAT.
- Public consultations are open until April 19, 2024.
The proposed changes include:
- Postponing certain requirements, such as the need to provide a KSeF number for split payments or invoices from cash registers.
- Delaying penalties for non-compliance with KSeF obligations.
- Allowing the issuance of KSeF invoices to consumers and certain sectors with attachments.
- Introducing an offline mode and the option to issue invoices in the traditional form for the "digitally excluded."
- Enabling the generation and download of issuer certificates used for issuing invoices offline or during system failures.
- Providing conveniences for consumers and businesses: consumer invoices can be issued in KSeF on a voluntary basis with access ensured via a QR code.