Poland clarifies rules for issuing invoices outside mandatory KSeF system

Polish businesses facing technical difficulties with the mandatory National e-Invoicing System (KSeF) will be permitted to issue regular invoices outside the system. Tax authorities have clarified that these invoices, if issued due to the company's own technical failures, do not need to be subsequently entered into KSeF.

This clarification addresses concerns for entrepreneurs who may have already issued invoices before fully preparing for KSeF or in situations where the system experienced outages. The guidance suggests that the obligation to submit structured invoices applies only to those created during system failures or in offline modes, not those issued due to a company's own lack of readiness.

The publication, Rzeczpospolita, highlights this as part of its "Entrepreneur's Toolkit" series. The article also touches upon other pressing issues for businesses, including stricter rules for joint VAT liability, the application of IP Box tax relief for innovators, changes in benefits for the self-employed, updates to transport regulations for clothing and footwear under the SENT system, and legal interpretations regarding the prohibition of asset disposal by bankrupt entities.