Changes in VAT Invoicing and National e-Invoicing System (KSeF)
The act introduces significant changes to the rules for issuing and correcting VAT invoices, especially in the context of the National e-Invoicing System (KSeF). This includes obligations to provide identification numbers on invoices, rules for reducing the tax base for corrective invoices, and the possibility of issuing invoices with attachments. It also introduces new rules for VAT RR invoices and VAT RR CORRECTION invoices, facilitating their electronic issuance.
Key points
New obligations for providing buyer identification numbers (NIP) on invoices, including for entities not registered as VAT taxpayers.
Changes in deadlines for reducing the tax base for corrective invoices, depending on how they are made available (KSeF or outside KSeF).
Possibility of issuing invoices with attachments in KSeF for transactions with complex data, after prior notification to the National Revenue Administration.
Introduction of the possibility to issue VAT RR invoices and VAT RR CORRECTION invoices in the National e-Invoicing System, which will facilitate settlements for flat-rate farmers.
Postponement of mandatory KSeF application dates for some taxpayer groups and introduction of transitional periods during which paper or electronic invoices can be issued outside KSeF.
Obligation to provide the KSeF invoice number or collective identifier when making payments for structured invoices, which is intended to streamline transaction verification.
55%
VOTING RESULTS
2025-07-25
For
239
Against
182
Abstain
11
Status:
Enacted
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