In 2024, the use of the National e-Invoice System (KSeF) will be made mandatory in Poland. This will mean that the only valid format for accounting documents will become the so-called structured invoice, existing only in electronic form. But what if the system fails and it becomes impossible to issue an invoice?
In 2024, the use of the National e-Invoice System (KSeF) will be made mandatory in Poland. This will mean that the only valid format for accounting documents will become the so-called structured invoice, existing only in electronic form. However, what if there is a system failure and issuing an invoice becomes impossible?
The Ministry of Finance, which is working on the KSeF regulations, has foreseen a situation in which (due to a system failure or upgrade) it will become impossible to issue invoices. In such a situation, the taxpayer will be able to issue an offline document using the same structured invoice template that applies during normal KSeF use. The completed template will be treated as a full-fledged invoice, which will have to be handed over to the buyer.
However, the invoice date specified in the P_1 field will be crucial during the breakdown. According to Article 106na (1) of the Value Added Tax Law, if the date of issuance of the invoice is different from the date of its transmissionto KSeF, the invoice will be considered to have been issued at the time of its transmission to the system.
KSeFfailure. How will we find out about it?
According to Article 106ne of the Value Added Tax Law, information about failures and interruptions in access to KSeF will be posted in the Public Information Bulletin of the Minister of Public Finance. Currently, it can be found on the National Tax Administration website under the "Announcements" tab.
In addition, an interface independent of KSeF is also to be made available, the role of which will be to inform about system failures. It will be able to be integrated with commercial software used to operate KSeF, such as Banqup. The interface will allow entrepreneurs and accountants to check the status of the system in real time and learn about the occurrence of a failure and its resolution.
KSeF and failures on the part of the taxpayer
What if the accounting program used by the entrepreneur fails? In such a situation, the legislator has provided for the possibility of issuing offline invoices outside KSeF. However, such a document will have to be uploaded to the system on the next business day after the malfunction is fixed.
Reliable invoicing software at KSeF
KSeF-compliant structured invoices will be issued using tools provided by the Ministry of Finance, as well as through the
Commercial financial and accounting programs, such as Banqup. The application is adapted to current regulations, allows invoicing, payments and
free exchange of documents between the accounting office and the entrepreneur. Invoices issued in it are sent to KSeF through an API interface.
KSeF - vademecum of an entrepreneur
Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system. In it you will find answers to the most frequently asked questions about KSeF.
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