KSeF Exemption for Certain Invoices May Revive Conventional Billing Practices
Warsaw, Poland – A key aspect of Poland’s National System of E-Invoices (KSeF) rollout reveals that not all invoices will be required to be submitted to the system, possibly leading to a resurgence in the use of traditional paper and electronic invoicing for specific transactions. Experts suggest businesses should carefully assess which documents fall outside the KSeF mandate to ensure compliance during tax audits.
The lack of obligation to include invoices in KSeF applies primarily to sales exempt from Value Added Tax (VAT) and Business-to-Consumer (B2C) transactions. Entrepreneurs providing VAT-exempt services or goods can continue issuing invoices outside the KSeF system, maintaining existing accounting procedures. Similarly, invoices for sales to individual consumers remain voluntary for KSeF submission, allowing businesses to continue using traditional receipts and invoices.
Despite this flexibility, businesses are still required to adhere to regulations regarding document archiving and maintaining proper accounting records for potential tax audits. The Ministry of Finance also plans to further develop KSeF functionality and may expand obligations in the future, notably concerning simplified and consumer invoices.
This development offers a degree of relief and continued operational flexibility for businesses navigating the implementation of ksef, while emphasizing the ongoing need for diligent record-keeping.
