The Ministry of Finance is starting consultations on two implementing acts regarding the universal use of the National e-Invoice System. The new regulations cover the so-called technical regulation on using the National e-Invoice System and an amendment to the law on issuing invoices. Both rules are to apply from July 1, 2024.
From July 1, 2024, the National e-Invoice System (“KSeF”) will be mandatory for all entrepreneurs. Currently, the Ministry of Finance has started consultations on two implementing acts that regulate the widespread use of this system.
The technical regulation covers, among others, rules for using KSeF, including types of authorizations, authentication methods, and the scope of data enabling access to invoices with a standardized structure, including in the event of system failure and unavailability. The amendment to the regulation on issuing invoices, in turn, focuses on issues related to issuing invoices, especially in documenting the sale of goods and services exempt from VAT. These solutions are to be implemented in the first stage of operation of the mandatory KSeF.
KSeF technical regulation
The new regulation focuses on the rules for using the mandatory KSeF and will apply to all active VAT taxpayers. The existing technical regulations (Regulation of December 27, 2021, on the use of the National e-Invoice System) will expire on June 30, 2024, and the new regulations are to enter into force on July 1, 2024.
The new regulation, apart from the previously applicable ones, is to contain additional rules that define the scope of data enabling access in KSeF to invoices issued in the event of failure and unavailability and for VAT RR and VAT RR invoices CORRECTION, methods of marking invoices issued in KSeF and entered into KSeF with QR codes (in the event of failure or unavailability), made available to the buyer in a way other than in KSeF or used outside KSeF. In addition, it describes new types of authorizations and authentication methods in relation to VAT RR and VAT RR CORRECTION invoices.
Soon, the Ministry of Finance plans to present the specifications of the interface software for approval. This document will describe the technical requirements for verification codes, the so-called QR codes.
– Printing an invoice outside KSeF has no legal force, but new regulations require placing a QR code on invoices both online and those generated in case of a KSeF failure. This means that the traditional sequence of printing an invoice and then sending it to KSeF will no longer be possible because there will be no QR code preventing the document from being recognized as a VAT invoice – says Michał Sosnowski, Business Development Director at Exorigo-Upos.
Amendment to the regulation on issuing invoices
The project aims to adapt the existing provisions of the regulation on issuing invoices to the new solutions introduced by the National e-Invoice System. The fundamental changes introduced in the project in connection with the mandatory KSeF include adding to the catalogue data, such as the NIP of the buyer and seller, on the invoice issued by exempt taxpayers. The change is to enter into force on January 1, 2025.
Moreover, in the case of invoices for continuous services, such as the supply of utilities, the project includes regulations aimed at simplifying and facilitating the documentation of these transactions. In this area, the proposed changes respond to demands made during public consultations, especially by the energy industry. These changes will apply after introducing the mandatory KSeF from July 1, 2024.
How to prepare?
– It is worth noting that some software suppliers offer solutions that, from the beginning, allow the buyer to verify the issuance of an invoice in KSeF in a similar way as specified in the new regulation, i.e. via a QR code on the invoice visualization. Entrepreneurs are more willing to use ready-made tools that will make it easier for them to adapt to changes, and by ‘outsourcing’ the KSeF service to a specialized company, they will make the process of using KSeF smooth and effective – adds Michał Sosnowski.
The Ministry of Finance encourages entrepreneurs to analyze the proposed regulations carefully and to submit any comments. To use the National e-Invoice System from July 2024, it is necessary to complete an authentication process and obtain appropriate authorizations. Additionally, introducing QR codes when issuing invoices will become an important element. The Ministry emphasizes that this step will be crucial for the system’s proper functioning.
How do you deal with mandatory e-invoicing of KSeF?
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