A spokesman for Small and Medium Entrepreneurs Adam Abramowicz called on Finance Minister Andrzej Domański to spread during the entry into force of the National e-Faktur System.
Entrepreneurs through the Ombudsman of Small and Medium Entrepreneurs submitted comments and reservations on the mandatory implementation of KSe-F as well as on the project to use KSe-F. The problems noted include:
Regarding the ways in which KSe-F is broadcast, changed or withdrawn (regulations) section 4 and section 5 The project of using KSe-F noted that it was in vain to look for legal solutions in the area of random cases, e.g.
job abandonment, accident, death of an accountant with so-called executive powers to confer and receive rights to use KSe-F.
According to the entrepreneurs, in the specified (examples, random circumstances) the rights conferred on the person concerned should be terminated by law (automatically) and the trader should be able to grant them to another person without delay;
On the content of regulations section 4 KSe-F use project was raised that Under section 1 to define the transmission, modification or reception of allowances only in the specification of the interface software in the absence of any specification specificity as to the extent to which it can be included in the specification, may mean too far-reaching freedom as to the conditions for broadcasting, amending or receiving allowances specified in the specification. According to the authors of this assessment, the provision of a regulation from 2021 Whereas it was more precise by the wording that the granting of a change or the taking of allowances takes place "by applying specifications";
2 point 2 point (ei f) means that the entity to which it is conferred, amended or withdrawn must have at the same time a qualified stamp and a qualified signature. The same conditions are laid down Under section 3 points 2 and 3, but already included with an alternative (,or");
Under section 3, section 4 and section 5 Whereas the addition of the possibility of using the PESEL number should be considered where the NIP number is not available;
Businesses have pointed out the lack of possibility to issue corrective notes, which are intended to refer to both structured invoices and invoices issued outside KSe-F.
For the authors of this problem, this means that in the event of errors occurring on the invoice (including those which do not relate to data in the form of, inter alia, the net value of the invoice and the amount of the tax) which has so far been corrected by means of a corrective note, it will be necessary to obtain a corrective invoice from the supplier.
As an example, they pointed out a mistake in the case of the registration number on the fuel invoice, which is a very important information regarding the amount of tax to be deducted.
According to the entrepreneurs, if these changes enter into force, the buyer will have to contact the supplier in order to obtain a corrective invoice from him and provide that such an extortion on the issuer to correct the invoice will be very difficult.
They proposed to consider the idea that KSe-F should be able to send a "recommendation invoice" to the counterparty, which would certainly make it very easy to deal with the improvement of the error found.
The Ministry of Finance has reported that it is not currently planning to postpone the implementation of the National E-Faktur System (KSeF).
According to mandatory regulations, KSeF is to enter into force 1 July 2024 for active VAT taxable persons and from 1 January 2025 - for taxable persons exempt from VAT.