On 17 January 2023, we informed you on our blog [in this post] about another update on the project related to the establishment of the National e-Invoicing System (KSeF). After public consultation, it became clear that the proposed changes do not suit taxpayers and require further work on the Act.
Further consultation and change of date for the introduction of the KSeF
The Ministry of Finance, in an announcement from 2nd February 2023, informed that, following a public consultation, the planned introduction of the National e-Invoice System would be postponed by six months, making the use of the system mandatory for taxpayers only from 1 July 2024. Taxpayers exempt from VAT will have time to prepare for the new system until 1 January 2025.
Justification for the postponement of the KSeF
The Ministry justified its decision on the basis of the long legislative process, which would leave taxpayers too little time to adapt to the new rules.
In addition, the Ministry of Finance has proposed further changes in the draft itself. The most important seems to be the exclusion of business-to-consumer (B2C) invoices, i.e. consumer invoices, from the obligation to use KSeF. Air, rail or motorway tickets will be treated similarly.
In the event of a failure on the part of the taxpayer, the Ministry of Finance also intends to make it possible to issue invoices offline outside KSeF and to deliver them to KSeF the day after they are issued offline.
Liberalisation of sanctions
The Ministry has also changed its approach to sanctions. It is planned to liberalise them and to apply them only from the beginning of 2025.
Given the complexity of the planned law and its impact on the economy, it should come as no surprise that the legislature is keen to patch up all the loopholes and get everything right.
We encourage you to follow the planned changes with us, which we will keep you updated on our blog. The final shape of the bill is still under discussion. We are keeping our fingers on the pulse.
Aleksandra Philips, LL.M., VAT-specialist
Maciej Gryka, Junior tax consultant