Unavailability of KSeF

January 16, 2024

Implementing the regulations surrounding KSeF the Ministry of Finance predicted a couple of situations, where entrepreneurs will not have the ability to exchange invoices via KSeF. In the article will review what causes the unavailability of KSeF and what the consequences are for entrepreneurs.

What are two main reasons for the unavailability of KSeF?

Generally, the unavailability of KSeF can be divided into two categories: system failure and unavailability. This distinction is important because it involves various consequences and obligations for taxpayers. Below we will discuss the instance of KSeF unavailability – in other words instances where we cannot make use of the system but this is not caused by system failure.

KSeF unavailability can be caused either by maintenance work carried out by the Ministry of Finance or the reason may lie on the taxpayer’s side (e.g. technical problem with accounting and operational systems).

What are the consequences of not having access to KSeF?

The most important consequence of KSeF unavailability is that during this we have the right to exchange invoices out of KSeF. In other words, we can take such an invoice and share it with our contractor in a different agreed-upon way.

Invoice transfer rules beyond the KSeF system

If we do decide to share invoices outside of KSeF we have to remember three things:

• The invoice has to contain all elements provided for a structured invoice (in other words just like what we would transfer through KSeF).
  
• Invoices exchanged outside of KSeF have to be uploaded to KSeF in 1 business day from the moment since KSeF functionality was restored. Please note that in the event of a failure, the time to submit such an invoice to KSeF is as long as 7 business days from the date of its completion.
  
• An invoice made available outside KSeF must be marked with a verification code (QR).

Similar to how it is during a system failure of KSeF, in the case of making the invoice available to the contractor during the KSeF unavailability the date indicated by the taxpayer in such a document will be considered the date of issue of the invoice.

What is the time limit for transferring invoices to contractors?

In the instance that the taxpayer is responsible for the inability to use KSeF, it will be clear to them at what time they can exchange invoices to their contractors outside of KSeF. In the situation where the unavailability of KSeF is caused by maintenance or technical work conducted on behalf of the tax authorities, we should look for information about this on the website of the Ministry of Finance.

According to the announcements of the Ministry of Finance, information on planned maintenance works of KSeF is to be made public well in advance, so that entrepreneurs can prepare in advance to submit invoices to contractors.

Want to know all about KSeF?

Other posts in the series “All about KSeF”:

• How to implement KSeF? 7 important questions
• 5 questions about KSeF
• Date of invoice issue in KSeF
• Will KSeF affect JPK?
• Fixed assets in a company – tax ABC
• KSeF – questions and answers [Part 1]

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