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.
Changes Related to Tax-Deductible Costs
The project proposes that VAT-exempt taxpayers must include their VAT or NIP number on invoices if purchases are made for business purposes.
Taxpayers will not be able to include in their tax-deductible costs any expenses documented by invoices that:
- Do not contain the VAT payer's NIP number (registered for VAT purposes) or the tax identification number NIP (for others), if the VAT Act requires such a number on the invoice; and
- Have not been issued in KSeF or sent to KSeF in the manner provided for the offline mode, despite this requirement being stipulated by the VAT Act.
Planned Postponements and Eliminations:
- Postponing the second stage of electronic handling of matters related to WIS, WIA, WIP, and WIT.
- Eliminating the requirement to integrate cash registers with payment terminals.
- The postponement of KSeF implementation without providing a deadline should not lead to discontinuing preparations for its implementation within companies.
At PKF, we stay updated with the latest regulations and offer support in implementing KSeF.