Documents issued in a manner non-compliant with the said obligation shall not be considered as invoices. It is the result of the draft act introducing the obligation of issuing invoices in a structured form, published by the Ministry of Finance on 1 December 2022.
The obligation of issuing invoices in the National System of e-Invoices shall apply to VAT payers who have a registered office or permanent place of business in Poland. Foreign taxpayers without a permanent place of business in Poland will also be able to use the system voluntarily. The said invoice form will not be able to taxpayers who use the non-Union scheme with regard to certain services (OSS).
If the system stops working due to, for instance, a failure, the Minister of Finances will post a notification on the Public Information Bulletin that the system is unavailable, including the initial and final date of the failure.
The taxpayer will be unable to issue invoices in the system and should do it immediately once the functionality of the system is restored. If the entrepreneur creates invoices in other accounting software during the failure of the KSeF system and later on uploads them to the system, the date of issue of the invoices might change. The date of issue of a structured invoice is the date on which it was uploaded to the KSeF system. Thus, there might be a discrepancy between the dates if the system failure lasts for several days.
Should the use of the National System of e-Invoices be impossible due to an extraordinary crisis situation, the taxpayer who carries out a economic activity within the area affected by the crisis situation will be able, for the duration of it, to issue invoices in their standard form instead of the structured format. Such invoices will not need to be uploaded to the KSeF system at a later date.
The KSeF system has many advantages, the most important of which include:
Remember! The taxpayer who, in breach of the obligation, does not issue a structured invoice, issues an invoice during the period of the KSeF system failure in a manner non-compliant with the applicable XSD scheme, or fails to upload an invoice issued during the period of the KSeF system failure to the system within the set deadline shall be subject to a fine.
Author: Sylwia Zatorska, Junior Accountant at MDDP Outsourcing.