According to the Law on Value Added Tax, a structured invoice is an electronic document, issued using KSeF, saved in an established format and in a specified form. A structured invoice is built according to a scheme, allowing to process and read, among other things, such information as:
Invoices structured in KSeF will be able to be issued by any entrepreneur, as well as by a person (entity) authorized by the entrepreneur - such as an accountant or other employee, an accounting office, an accounting firm, etc.
The list of persons and entities authorized to use 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.
Electronic invoices will be stored in the system for 10 years, multiplied and backed up. They will be accessible 24 hours a day, 7 days a week. Exceptions will be made for documents with a longer statute of limitations on tax liability. The Goods and Services Tax Law says that in their case, after 10 years, the taxpayer will be required to store structured invoices independently outside the KSeF.
The KSeF regulations stipulate that entrepreneurs can expose themselves to legal and fiscal consequences if:
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 will be able to issue a decision to impose 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.
If it becomes impossible to issue invoices due to a malfunction or KSeF update, the taxpayer will be able to issue an offline document using the same structured invoice template that applies during normal use of the system. The completed template will be treated as a full-fledged invoice, which will have to be handed over to the buyer.
The date of the invoice specified in the P_1 field will be crucial during the failure. Pursuant to Article 106na (1) of the Value Added Tax Act, if the date of issuance of the invoice is different from the date of its transmission to KSeF, the invoice will be considered to have been issued at the time of its transmission to the system.
Information on 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. In addition, an interface independent of KSeF is also to be made available, the role of which will be to inform about failures. It will be able to be integrated with commercial software used for 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.
In the event that the accounting software used by the entrepreneur fails, 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.
At Banqup, we strive to simplify payments and invoicing, making everyday tasks easier and digitizing accounting processes for you.
