Mandatory KSeF – changes effective September 1, 2023

Changes in correcting invoices

As of September 1 this year, a significant change affected taxpayers issuing correction invoices, who from now on are required to indicate a new element in them. The content of the correcting invoice must obligatorily include the KSeF identification number of the corrected invoice. In principle, this obligation will apply to taxpayers who currently use the voluntary KSeF. For obvious reasons, this requirement will not apply to invoices that were issued outside the KSeF. The obligation will also not apply to correction invoices issued to corrected invoices for which no KSeF identification number has been assigned.

Changes in advance and settlement (final) invoices

As in the correction invoices, the new mandatory element of the settlement (final) invoices and the last of the advance invoices (when more than one advance invoice was issued and these invoices cover the entire payment together) are also the numbers identifying the advance invoices in KSeF. If the invoice was issued outside KSeF, on the other hand, the taxpayer is required to indicate the number of that invoice on the document.

As of September 1 this year, changes were also introduced in the obligation to issue advance invoices. The change is the elimination of this obligation if all or part of the payment is received by the taxpayer in the same month in which he performed the activities for which he received an advance payment. However, if an advance invoice is not issued, the taxpayer is required to include additional elements on the invoice issued after the goods or services have been issued, i.e. the date on which the supply of goods or services was made or completed and the date on which the advance payment was received, if the date is specified and differs from the date on which the invoice was issued.

However, the simplification of the lack of obligation to issue advance invoices in the above regard will not apply to invoices for which the legislator has provided specific deadlines (i.e. specified in Article 106i paragraph 3-8 of the VAT Law). This means that a taxpayer, among others, providing construction services, will be obliged to document received advance payments under the existing rules.

New template for structured invoice 

A new structured invoice template, i.e. the FA(2) logical structure, also took effect on September 1. This template will also be used for invoices issued under the mandatory KSeF. In addition, an information brochure on the aforementioned document template, which explains in detail how to issue structured invoices, has also been published on the Ministry of Finance website in recent days.

There is less and less time left for the introduction of mandatory invoicing via KSeF, therefore taxpayers should already familiarize themselves with the above-mentioned documents. This will allow entrepreneurs to meet the pending KSeF obligations in their own organizations, and thus plan the entire process accordingly.