KSeF – questions and answers [Part 2]
February 7, 2024
We continue our exploration of the topic with more questions and answers related to the operation of the KSeF. Foreign entities will have to use KSeF? How to check if an invoice has been collected? Will we get notifications from KSeF? We dispel all doubts in the second part of frequently repeated questions about the National Register of e-Invoices.
1. Will the accounting office be able to issue invoices on behalf of the entrepreneur?
Yes – KSeF will enable us to indicate another entity that will have the right to issue invoices on our behalf, e.g. an accounting office. In such a case, the persons authorized to make documents available in KSeF will be the employees of the accounting office.
2. Will foreign entities providing services to Polish entrepreneurs have to use KSeF?
No – foreign entities that do not have a permanent place of business in our country will not be obliged to send invoices to Polish entrepreneurs via KSeF.
3. Will the contractor to whom we issued an invoice receive notification from KSeF?
No – KSeF will not send notifications to buyers of goods and services that invoices have been issued to them in the system.
4. Will KSeF be able to issue invoices in foreign currencies?
Yes – starting to make invoices available in KSeF does not change anything in the right of Polish taxpayers to issue invoices in foreign currencies. If such an invoice is issued for a Polish buyer, remember to convert the VAT amount into Polish zlotys in the P_14_x field in such a document. In addition to the KodWaluty field, the KursWaluty field or the KursWalutyZ field is also filled in.
5. In what way should we prepare the QR code which invoices are to be labelled with that are shared outside of KSeF or during an emergency/failure of the system?
Technical requirements for the QR code are indicated in the draft regulation of the Minister of Finance of November 27, 2023. regarding the use of the National e-Invoice System. According to this document, the QR code is to be presented in the form of a two-dimensional, square graphic code following the ISO/IEC 18004:2015 standard. Please remember that the structure of the QR code will depend on whether it is placed on an invoice that has already been transferred to KSeF or on an invoice that was made available to the contractor before it was placed in KSeF (e.g. in the event of a system failure or unavailability).
6. Will it be possible to check whether the buyer has downloaded the invoice issued by us from KSeF?
No – there will be no possibility of verifying if the issued by us invoice has been downloaded by our contractor in KSeF. If, for business and operational purposes, we need information about the moment of receipt of the invoice by the buyer, appropriate processes should be introduced outside KSeF.
7. Do entrepreneurs have to archive invoices uploaded in KSeF?
The Ministry of Finance designing KSeF decided that the system would archive uploaded invoices for 10 years. As a rule, taxpayers are not obliged to additionally archive documents. However, if, for any reason, the entrepreneur wants to have access to invoices for a period longer than 10 years, they must do so on his or her own account.
Looking for the first part?
You can find it, as well as other articles in the series: “All about KSeF”:
