Consultations regarding the National e-Invoice System were held between February 16 and March 1, 2024. The interest in implementing e-invoices in Poland is high – over 10,000 participants attended 9 meetings in total. What conclusions can be drawn from these meetings?
Important Dates
In January, the Ministry of Finance announced a tender for an audit of the National e-Invoice System (KSeF). We are currently waiting for its results. Meanwhile, consultations ended on March 1, which were attended by entrepreneurs, stakeholders, and experts from the Ministry of Finance. The most important issues regarding e-invoicing and the system itself were discussed during the meetings. Consequently, draft amendments to the KSeF will be published in the second half of March. The new mandatory system launch date will be known at the turn of April and May, and the entire legislative process is expected to end by the end of June 2024.
What Changes in KSeF?
The Ministry of Finance has been stating from the very beginning that no significant transformations will take place in terms of the system itself and legal acts. Changes after the consultations won’t be revolutionary, but they will serve a complementary and corrective function. Currently, many guidelines are still missing, for instance, related to the QR code itself or the functioning of the emergency system. The specification is expected to be published along with legal acts.
The performance of the system is also still unknown. The Ministry of Finance has information about the day on which the most invoices are issued, but this data comes from the JPK file and may differ from reality.
Invoices in KSeF
A significant problem of the system is the lack of information for what reason an invoice is rejected. Therefore, it is planned to implement a notification solution. This will allow us to know where a mistake was made when issuing an invoice.
The Ministry is also open to discussions about improving the issuance of invoices to employees. Currently, an employee identifier is proposed, but this method requires changes.
The biggest question mark, however, concerns consumer invoices. A solution has not been worked out at the consultations, both by the Ministry of Finance and the participants.
Payment for e-Invoices
The Ministry of Finance announced that it will maintain the obligation to mark payments in the transfer title with the 35-character KSeF number. However, for the time being, no penalties are envisaged for the lack of a number, if we make a quick payment or use BLIK. The obligation to mark will cover “ordinary transfers”.
Permissions and Powers of Attorney
From July 1 2024, it is planned to enable certificates download, which are to replace tokens. Tokens will function until December 31, 2024. An accounting office with power of attorney will be able to indicate a specific employee who will gain access to the client. This means that office employees will not have access to all clients.
When Will KSeF Come into Force?
The new mandatory entry date for KSeF will be known at the turn of April and May. The idea of implementing KSeF in stages was considered at one of the consultations.
Author: Piotr Juszczyk, Chief Tax Advisor at inFakt
