In the vast majority of transactions, the seller of a particular good or service is the issuer of the invoice. However, in the case of so-called self-invoicing, the accounting document can be issued by the buyer. Will this possibility be preserved after the launch of the National e-Invoicing System?
In the vast majority of transactions, the seller of a particular good or service is the issuer of the invoice. However, in the case of so-called self-invoicing, the accounting document can be issued by the buyer. Will this possibility be preserved after the launch of the National e-Invoicing System?
Currently, for self-invoicing to be possible at all, an agreement must be concluded between the seller and the buyer. It should clearly specify how the seller will approve invoices issued on his behalf. The self-invoicing party can be the entity named directly in the agreement or a third party authorized by the seller, such as a tax representative.
Details of self-invoicing can be found in Article 106 of the Law on Goods and Services Tax. It stipulates that invoices may be issued by the buyer in the name and on behalf of the seller:
- advance invoices,
- Invoices documenting sales to a self-invoicing entity,
- Invoices documenting the supply of goods or services where the place of supply is a third country.
What will KSeF change in self-invoicing?
After the introduction of the National e-Invoicing System in Poland, the rules regarding self-invoicing will not change substantially, and it will still be possible for the buyer to issue invoices on behalf of the seller. It will also still be necessary to conclude an agreement for this purpose, which will specify how invoices will be approved by the supplier of goods or services.
The only significant novelty will be related to the issue of granting authority to issue accounting documents in KSeF. This is because the regulations introducing the new system assume that the taxpayer will be able to issue invoices on his own or designate an authorized entity - such as an accounting office, an accounting firm, a specific accountant or a company employee.
This authority will also apply to self-invoicing. After the launch of KSeF, the seller will have the ability to authorize the buyer to issue invoices on his behalf, and will also be able to allow him to entrust analogous powers to a third party.
The list of entities and persons with access to KSeF will have to be reported to the head of the tax office, using the ZAW-FA form. Sole proprietors and entrepreneurs issuing structured invoices on their own will be exempt from this obligation.
KSeF - entrepreneur's vademecum
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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