Ministry of Finance shares new information with business on KSeF
2nd of February 2024 a meeting on the National e-Invoicing System was held at the Ministry of Finance. In addition to Minister Andrzej Domański and the Ministry's management, a number of business organisations attended, and as CRIDO we had the pleasure of representing one of them (Business Centre Club).
The meeting was intended to work out the principles of the work on the KSeF, in particular the mode of consultation with business. Minister Domański confirmed that he would not announce the date of entry into force of the KSeF until the technical audit of the solution had been completed, but also admitted that he understood the pressure associated with its absence. He declared that a final announcement would be made in late April/early May, as soon as the audit had been completed. At the same time, he stressed that 'there is no turning back from KSeF' and there are no plans on the part of the Ministry of Finance to 'start the project from scratch'.
He also pointed out that neither should taxpayers have such plans, as the Ministry's management is aware that a significant number of them are either prepared for KSeF, or have advanced projects in this direction. Both Minister Domański and the directors of the various departments present at the meeting made it clear that consultations with business are particularly important to them, but one of the takeaways from such consultations is that the logical structure of the data provided should not change, so as not to generate additional work on the part of taxpayers at this stage. The Ministry of Finance therefore has no plans to make changes to the e-invoice schema or reporting rules unless they prove critical and come out of business in the consultation.
Here are some details / conclusions from today's meeting in condensed form:
- KSeF will definitely come into force, there is no going back from it.
- The effective date will be announced in April/May.
- It will not be earlier than 1 January 2025, with some in the community making the case that January is not the best time due to the year-end closure - remember, as KSeF is all about tightening up the VAT system, it could just as well be launched on 1 April or 1 July.
- The critical bugs detected in KSeF relate to its capacity (concern about the performance of the system especially at the end of the month, with the large accumulation of invoices sent to it) and the functionality concerning the sending of invoices offline to KSeF.
- The entire legislative process for KSeF is expected to be completed by the end of June.
- In the meantime, technical regulations and other necessary documents will be published, which the Ministry of Finance wants to consult with business.
- The idea of the Ministry of Finance is that the consultation will be carried out in four working groups: 1) accountants and IT, 2) large and medium-sized companies + JST, 3) small and micro companies + flat-rate farmers, 4) a group dedicated to training, information material and communication.
- Comments on the shape of the above groups should be submitted by next Wednesday (we will certainly do so, as the above division is not very fortuitous), while on 9 February the final assumptions and rules for enrolment in individual consultation groups will be published.
- The Ministry of Finance is not planning any changes to the structured invoice schema and areas such as:
- 1) the invoice date regulated by KSeF,
- 2) the deadlines for sending invoices issued offline to KSeF,
- 3) the rules for collecting the KSeF number, 4) the obligation to provide the KSeF number when making payments.
- The Ministry is aware that the information campaign has not been conducted effectively so far, especially in the area of small and micro-entrepreneurs.
- The tax administration will engage extensively in training taxpayers on the principles of the KSeF - in each tax office there will be employees delegated to such training.
- The Ministry of Finance is open to discussions as to the dates of entry into force of the solutions that were originally planned six months later than the implementation of the KSeF (KSeF number in the title of the transfer, obligatory KSeF for exempt taxpayers, no possibility of generating an invoice through a fiscal cash register, abandonment of receipts with NIP as simplified invoices).
Summing up the whole of today's meeting, it was clear that KSeF is one of the absolute priorities for the Ministry of Finance. At the same time, it is difficult not to notice a very open (at least today) discussion with business. It was also very clear from the Ministry's representatives that the KSeF is to be amended in such a way that there is no need to interrupt ongoing implementation projects and that any amendments will not generate additional costs for those entrepreneurs who have already implemented the KSeF.