KSeF is also about penalties. How to avoid them?

The use of the National e-Invoicing System (KSeF) will become mandatory in Poland on July 1, 2024. As of that date, entrepreneurs will have to issue invoices in accordance with the standard and procedures imposed by KSeF. Fiscal penalties will be imposed for breaking them.

The launch of the National e-Invoicing System is expected to allow the state to fix the VAT gap while reducing the number of audits conducted by the tax administration. Once KSeF is in place, the fiscus will have constant insight into all invoices in the system, making it easier for it to catch any irregularities.The draft KSeF legislation stipulates that entrepreneurs can expose themselves to fiscal law consequences if: 

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• will invoice outside of KSeF,
• issue an invoice that does not comply with the provided template,
• will not send the invoice to KSeF on time. 
• issue an invoice without showing tax
  
  

In the first three cases, the head of the tax office may issue a penalty of up to 100% of the amount of tax indicated in the disputed invoice. If, on the other hand, the issuer omits the value of the tax in the invoice at all, the regulations provide for a penalty of up to 18.7% of the amount of the liability.

The penalty will have to be paid to the account of the relevant tax office within 14 days from the date of delivery of the decision imposing it.  

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How to avoid a penalty for issuing an invoice that does not comply with the template?

Documents sent to KSeF must be in the form of a so-called structured invoice, saved in xml format and compliant with the model logical structure published in the Central Repository of Model Electronic Documents (CRWDE) on the ePUAP platform. Companies preparing to implement KSeF will have to adapt their systems to work with the new standard or use KSeF-enabled software, such as Banqup.

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Read more about structured invoice format

When will a taxpayer not be penalized for missing an invoice?

Entrepreneurs who fail to send an invoice to KSeF will not be penalized if the reason is the failure of the system or accounting software used by the company. 

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Information about failures and interruptions in access to KSeF will be posted in the Public Information Bulletin of the Minister responsible for public finance. Currently, they can be found on the National Tax Administration website under the "Announcements" tab. Once the malfunction is corrected, the invoice will have to be transferred to the system within 7 business days.

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If the software fails on the entrepreneur's side, the taxpayer will be able to issue an offline invoice outside KSeF, and such a document will have to be uploaded to the system the next business day after the failure is fixed.

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