KSeF will not come into effect in 2024

Alert by PKF expert (Grażyna Sadowska-Malczewska - Managing Partner at PKF BPO).

On April 3, 2024, the Ministry of Finance presented a draft of legal changes regarding the National e-Invoice System (KSeF).

What do we know?

• No date has been set for the mandatory implementation of KSeF.
• It has been announced that the implementation will simultaneously concern both active VAT taxpayers and those exempted.
• Public consultations are open until April 19, 2024.

The announced changes include, among others:

• The postponement of certain solutions, such as the requirement to provide the KSeF number for so-called split payments or invoices from cash registers;
• The postponement of penalties for non-compliance with the obligations arising from KSeF;
• The possibility of issuing invoices in KSeF for consumers and for certain industries with attachments;
• Introduction of an offline mode and the possibility of issuing invoices in the current form for the "digitally excluded";
• Introduction of the possibility to generate and download invoice issuer certificates used when issuing invoices in offline mode or during system downtime;
• Conveniences for consumers and entrepreneurs: consumer invoices can be issued in KSeF voluntarily, with access provided via QR code.

Changes concerning the costs of obtaining income

• The project assumes that VAT-exempt taxpayers must provide the VAT number or NIP on invoices if they make purchases for business purposes.
• Taxpayers will not be able to include as deductible expenses the costs documented by invoices that:
  - do not contain the NIP number of an active VAT taxpayer (registered for VAT purposes) or the tax identification number NIP (others), if the VAT Act requires such a number on the invoice; and
  - were not issued in KSeF or were not sent to KSeF in the manner provided for offline mode, despite this obligation arising from the VAT Act.

Planned postponements and eliminations:

• Postponement of the second stage of electronic handling of matters concerning WIS, WIA, WIP, and WIT.
• Elimination of the obligation to integrate cash registers with payment terminals.

The postponement of the implementation of KSeF without specifying a deadline should not lead to abandoning preparations for its implementation in the company. At PKF, we keep up to date with the latest regulations and offer support in implementing KSeF.

Contact us!