KSeF 2.0 updated set of draft laws published

The main amendments presented in the draft actopen_in_new amending the VAT Act include the following.

Data processing in line with GDPR

• The primary purpose of processing personal data in KSeFopen_in_new is to enable tax authorities to fulfill their legal obligations, mainly by verifying the accuracy of business tax settlements. As a result, invoices issued by taxpayers in KSeF will only be reviewed in connection with the verification of the taxpayer's tax returns;
• Personal data from B2C invoices will be processed minimally, as issuing consumer invoices in KSeF is optional and requires a consumer's request; Additionally, most invoices in KSeF will concern B2B transactions.

Offline24 mode

• It was confirmed that invoices issued in offline24 mode to domestic businesses with a NIP number must always be received through the KSeF system. The regulation clarified that receipt always occurs in KSeF, with the official receipt date being when the invoice number is assigned in the KSeF system;
• Businesses without a NIP number can share an invoice outside KSeF; however, they can agree to receive an invoice via the system.

Structure attachments

• The detailed procedure for receiving confirmation to issue invoices with structured attachments via KSeF was clarified, including rules specifying how long the permission to send such invoices remains valid and under what circumstances it can be revoked.

The presented changes demonstrate that KSeF 2.0 continues progressing, and all legislation is expected to be finalized by July 2025.