KSeF invoices in everyday life. How will the new rules affect Poles?
The National e-Invoice System will be important for every Pole. Invoices are needed mainly by companies, but in many situations also by ordinary Poles who do not run a business.
— Official matters, education, catering, cleaning, transport, fuel, energy, internet and much more. There are invoices everywhere here, says Piotr Juszczyk. And these will have to be in KSeF. From February 1, not all, but most.
We explain how KSeF will affect everyday matters dealt with by citizens.
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Where is an invoice needed and KSeF will come in?
— It won't be a choice, just a standard. KSeF will also start to appear in ordinary services used by people: real estate rental, private medical care, rehabilitation, education, various types of services issued “for the company” – says Piotr Juszczyk.
Examples?
If you bought a car and want to register itthen you must have either a purchase/sale contract or an invoice for the purchase of the vehicle. If you are insulating a private house and you want to take advantage of the thermal modernization relief in PIT, you must have an invoice from the contractor or for the purchase of materials, because the tax office requires it.
If at your child's kindergarten or school lunches are provided by a catering companyit issues and receives invoices. If you buy a large TV, you usually ask for an invoice, not a regular receipt (although the basic form of documenting such a sale is a receipt, and consumers will be able to receive invoices outside the KSeF). Are you leasing a car? An invoice is necessary. There are many examples. In some cases, citizens will have direct contact with KSeF, and in many others only indirect contact.
Most invoices will be in the National e-Invoice System from February 1 (they will be obligatorily issued by the largest entities, e.g. electricity suppliers and telecoms), and even more of them will appear from April 1, when small and medium-sized entrepreneurs will also have to issue invoices in KSeF.
Sellers will issue invoices in KSeF, and once it is in the system, the recipient will be able to receive a visualization of the invoice. We explain it below. It will still be possible to issue invoices (paper or PDF) to consumers and foreign entities as usual.
— KSeF will strongly mark its presence in our current life, and not only in our economic life. We will encounter several types of invoices every day, depending on how the particular issuer approaches the topic of invoicing – explains Łukasz Krasowski, tax advisor and legal advisor at the LTCA Law Firm.
Read also: Are you having a hard time getting to grips with KSeF? We are clarifying this with the Ministry of Finance
What invoices will need to be delivered, e.g. to the office?
For example, translated by Łukasz Krasowski, jif we want register the car at the office and the purchase invoice will be issued in KSeF, it will be necessary to present its visualization (printout), marked with a special QR code containing the KSeF number of the invoice.
If the catering company will deliver meals to the school the supplier may not have an invoice with him because it will not be available in KSeF yet, so confirmation of the delivered products will have to be made on another document.
— There is also a significant challenge employee/business expenses. If an employee makes an expense and takes an invoice for the company, he or she may not receive any document at the hotel reception desk – the invoice will be in the KSeF, which means that the employee will have no way to document such an expense – explains Łukasz Krasowski.
Read more about employee expenses in the article: Employee expenses in KSeF. This is how it should be done.
Such invoices will be in circulation from February 1
— After the mandatory KSeF comes into force, buyers will increasingly often receive not a paper or PDF invoice, but an invoice number in the KSeF system. For some time, however, we will have in circulation simultaneously: invoices from KSeF, paper invoices, PDFs and they will be issued in various modes – says Piotr Juszczyk.
Łukasz Krasowski also admits that from February 1 We will therefore have a whole range of invoices in circulation, from paper through electronic ones to invoices from KSeF. — They will differ not only in the scope of data, but also in their appearance. He can introduce it considerable confusion regarding the proper documentation of transactions, which taxpayers will have to deal with on their own, says Krasowski.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
