With the introduction in Poland of the mandatory use of the National eInvoicing System (planned for July 1, 2024), the so-called structured invoices, which are in electronic form only, will become the only valid format for accounting documents. Will it be possible to change the invoice date in the new system?
With the introduction in Poland of the mandatory use of the National eInvoicing System (planned for July 1, 2024), the so-called structured invoices, which are in electronic form only, will become the only valid format for accounting documents. Will it be possible to change the invoice date in the new system?
According to Article 106na of the Value Added Tax Law, a structured invoice will be considered issued on the date it is uploaded to KSeF. This means, , that regardless of the date on which the document is created by the entrepreneur, for the tax authorities the date of issuance of the invoice will be the date on which it is uploaded to the system. The legislator has not provided for the possibility of changing the invoice date, and the regulations are unambiguous in this regard. However, they may raise doubts in two cases:
- if an entrepreneur issues an invoice with a specific date using his own accounting system, but sends it to KSeF on a different date (e.g., the next day)
or
- if the accounting program used by the entrepreneur crashes, as a result of which it is not possible to issue an invoice at all.
In both situations, the date specified in the P_1 field of the structured invoice will be decisive. Even if it is different from the date the invoice is sent to KSeF, the system will not reject the accounting document. According to the aforementioned legal basis, the invoice will be considered issued as soon as it is submitted to KSeF.
In the event of an accounting system malfunction, it will additionally be possible to issue an offline invoice. However, the document will have to be uploaded to KSeF on the next business day after the malfunction is fixed.
What to do in the event of a KSeF failure?
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, for example. 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 via an API interface.
How to issue a correction invoice in KSeF?
KSeF - vademecum of an entrepreneur
Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new electronic invoicing system. In it you will find answers to the most frequently asked questions about KSeF.
Download the entrepreneur's vademecum
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