KSeF 2.0 is moving forward with the introduction of additional draft laws

The main aspects revised, after public consultation, in the draft act amending the VAT Actopen_in_new include:

1. Corrective invoices: determining the rules for tax correction periods and requiring buyers to receive supplier corrective invoices to reduce their payable tax;
2. Sending invoices outside of KSeF: expanding the scope of entities that have a right to receive invoices outside of KSeF in a way agreed upon with the supplier by adding to the list 1) entities who do not use NIP number and 2) natural persons not conducting business activities;
3. KSeF ID on payments: adding the obligation to include the KSeF number or collective ID on bank transfers made by third-party taxpayers, making payments for the invoices issued to the buyer;
4. Digitally excluded taxpayers: removing the limit of 450 PLN (approx. 105 EUR) per single invoice as an exemption from the e-invoicing mandate until January 1, 2027, while keeping the limit of up to 10 000 PLN (approx. 2350 EUR) per month for a total value sale;
5. Offline mode codes: making it mandatory to use QR codes offline on invoices used outside of KSEF by entities different than the taxpayer.

Amendments derived from the draft act on the use of KSeF (on Art. 106r of VAT Act) include:

1. Types of authorizations in KSeF: granting the foreign taxpayers, without a NIP number, voluntary rights to issue invoices on behalf of the supplier in a self-billing scenario based on its EU VAT number (Art. 106d p. 1 VAT Act);
2. Authentication methods: including invoice issuer certificates, which will replace the token authentication method from December 31, 2026, and will be valid for 2 years;
3. Marking e-invoices shared outside of KSeF: allowing the use of links to e-invoices instead of QR codes, and transferring them separately to an invoice, in case an invoice is, for example, sent in a structured format and it’s not possible to include a link or QR code on it;
4. Structured attachments: explaining the process of sending a notification to the e-Tax Office to start or stop issuing invoices with structured attachments, sharing mandatory content of such notifications, explaining the process of acceptance by the e-Tax Office and technical limitations of such invoices (3MB size and one attachment per invoice).

The main change based on the draft act on exemptions from KSeF (on Art. 106s of VAT Act) include:

1. Self-billing: excluding cross-border self-billing scenarios from the mandatory scope of KSeF when the buyer or supplier does not have a NIP number in Poland while making it voluntary for the foreign buyer using an EU VAT number (see above point 2a).

The interface specifications are still to be published and they will further explain technical aspects of, for example, QR codes, verification links and certificates.

With KSeF 2.0 moving forward, the Ministry of Finance is aiming to finalize all the legislation by July 2025.