The draft amendment to the Regulation on invoicing, presented for consultation on 27 November 2023, is primarily intended to bring the current provisions on simplified invoices more in line with the KSeF solutions already introduced.
The changes proposed in the draft regulation include:
The above changes are to take effect from 1 July 2024, with the exception of §1(1) of the draft (which relates to the NIP of VAT-exempt entrepreneurs), which will come into effect on 1 January 2025.
The draft amendment to the Regulation of the Minister of Finance on the use of the National e-Invoicing System, the so-called Technical Regulation, is to redefine, among other things:
the markings are to allow access to the invoice in the National e-Invoicing System and allow verification of the data contained in that invoice, as well as the technical requirements for this method of marking.
Furthermore, in the draft, the legislator plans to replace the existing KSeF tokens with so-called authorisation certificates. Authorisation certificates are a completely new solution, which is supposed to enable KSeF authentication without a qualified certificate or trusted signature. According to the draft regulation, the authorisation certificate is to be a KSeF-generated certificate linked to a pair of encryption keys consisting of two keys:
The public key is intended to be part of its owner's digital certificate and can be used by all parties concerned. A private key, on the other hand, is a key protected by its owner for his or her exclusive use. The terms proposed by the legislator remain vague. The relevant definitions of public and related keys can be found in the KSeF Interface Specification issued by the Ministry of Finance.
According to the Ministry of Finance, the publication of a new version of the interface software specification containing the technical requirements for verification codes, or QR codes, is also expected soon.
The proposed regulation will enter into force on 1 July 2024. Learn more: KSeF comes into force on 1 July 2024
We help with the implementation of a mandatory KSeF within an organisation. We help, among other things, with the integration of KSeF by identifying processes that require changes, assessing and minimising possible risks and, above all, developing appropriate solutions.
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