photo freepic Draft Regulation of the Minister of Finance from 16 August 2022 amends the Regulation on the use of the National e-Factur System (hereinafter: Draft Regulation). We're checking what modifications will be made.
The National e-Faktur System (in short called KSeF) allows structured invoices to be issued and made available. They accept the .xml format according to the FA e-Facture logic structure(1) published in the Central Repository of Electronic Documents Patterns on the ePUAP platform.
At present (from 1 January 2022) National e-Faktur system functions as a voluntary solution, as one of the accepted forms of documenting transactions, alongside the currently used paper invoices and electronic invoices.
KSeF was to become mandatory In 2023, However, the European Council agreed that electronic invoicing in Poland should be mandatory from 1 January 2024. The use of KSeF is to be amended so that more taxpayers can use it.
Entities entitled to use KSeF
In accordance with the draft Regulation, the provisions indicating the entities entitled to use the National e-Faktur System will be modified.
This Regulation provides that the power to grant, change or withdraw entitlement to use the National e-Faktur System will be acquired by a larger group of entities than previously, as the eligible individual will also be able to identify the local government unit, as a representative of the local government budget unit or local government budget establishment, as well as the VAT group, as a representative of a VAT group member.
In addition, where structured invoices are issued or accessed, the list of rightholders has also been increased. The project also includes natural persons identified by the local government unit, as a representative of the local government budget unit or local government budget establishment, or by the VAT group, as a representative of a VAT group member and a natural person identified by the natural person indicated by the abovementioned entities (i.e., VAT group).
In addition, the amended Regulation of the Minister of Finance is to include a provision on section 4. that act which provides that the power to issue or access structured invoices held by an entity designated by the taxable person is also the power of natural persons designated by that entity.
The amendment is intended to introduce the principle that the standard does not apply to natural persons designated by the local government unit, as a representative of the local government budget unit or the local government budget establishment or the VAT group, as a representative of a VAT group member.
Grant, change or receive permissions
The draft Regulation provides for the addition of a provision concerning the granting, modification or withdrawal of rights to natural persons designated by the local government unit, as a representative of the local government budget unit or of the local government budget establishment or by the VAT group, as a representative of a VAT group member and as a representative of natural persons designated by the abovementioned entities (i.e. the VAT group).
For these natural persons, the data that have been provided should be provided exhaustively listed Under section 3 section 2 point 1-3 Regulations of the Minister of Finance (e.g. the tax payer's NIP, the name of the entity), as well as the NIP of the local government budget unit or local government budget establishment or member of the VAT group respectively.
Following the entry into force of the proposed regulation, the groups of qualified entities will be as follows:
Entities entitled to broadcast, change or withdraw rights to use the National e-Factur System:
the taxable person;
entities in question under Article 106c Goods and Services Tax Act (i.e. enforcement authorities specified In the Act dated 17 June 1966 on enforcement proceedings in administration; bailiffs carrying out enforcement activities within the meaning of the provisions of the Civil Procedure Code;
natural persons designated by:
- the taxable person,
- the entity in question under Article 106c(1) Goods and Services Tax Act (i.e. enforcement authorities specified In the Act dated 17 June 1966 on enforcement proceedings in the administration),
- the local government unit, as a representative of the local government budget unit or local government budget establishment, the VAT group, as a representative of the VAT group member.
Entities entitled to issue or access structured invoices:
- the taxable person;
- an entity designated by the taxable person;
entities in question under Article 106c Goods and Services Tax Act (described enforcement bodies) In the Act dated 17 June 1966 on enforcement proceedings in administration; bailiffs carrying out enforcement activities within the meaning of the provisions of the Civil Procedure Code;
the natural person concerned Under section 2 point 3 point (c) and d of this draft regulation (i.e. the natural person designated by the local government unit, as representative of the local government budget unit or local government budget establishment or VAT group, as representative of the VAT group member;
a natural person designated by:
- taxpayer
- the person designated by the taxable person,
the entity in question under Article 106c Goods and Services Tax Act i.e. enforcement authorities specified In the Act dated 17 June 1966 on enforcement proceedings in administration; judicial bailiffs carrying out enforcement activities within the meaning of the provisions of the Civil Procedure Code),
the natural person in question Under section 2 point 3 point c) and d. the project analysed i.e. a natural person designated by the local government unit as a representative of the local government budgetary unit or local government budget establishment or VAT group as a representative of a member of the VAT group.