Not every office has access to the e-Invoice system. The key role of QR codes

The Ministry of Finance ensures that after the launch of the National e-Invoice System, invoice printouts with a QR code will be accepted in offices – we read in Friday's “Rzeczpospolita”

In the “Rz” article, the Ministry of Finance admits that only some institutions, such as the Office of Competition and Consumer Protection, the police, courts and the prosecutor's office, have statutory access to this system. “Invoices are made available to such authorities as XML files, which means that the format of the source document of the structured invoice is preserved,” explains the Ministry of Finance. It also states that other institutions, such as communication departments in municipal offices dealing with car registration, do not have such access.

In such a case, according to the ministry, the seller must include a QR code on the invoice, allowing the identification of a given invoice if it is used outside the system. This also applies to the so-called offline invoices 24. These are invoices issued outside KSeF in the event of inability to use it (e.g. in the event of a power outage or failure of KSeF itself).

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As noted by the daily, according to the Ministry of Finance, “there is therefore no obstacle to an invoice issued and sent to KSeF being presented by the taxpayer as, e.g., evidence before an arbitration court operating at an organization of entrepreneurs, if it is used outside KSeF in accordance with the requirements specified in the regulations. The taxpayer will also deliver the invoice prepared in this way, e.g. to the car registration authority.”

The Ministry anticipates that various authorities, in order to verify the document presented to them, may use anonymous access to the invoice in KSeF by scanning the QR code. “Thanks to this functionality, every employee of a public institution will have the opportunity to quickly and simplified verification whether an invoice has been issued and whether it is in the KSeF. This functionality allows reading basic data identifying this invoice along with information on whether the document is in the KSeF,” assures the Ministry of Finance quoted in the newspaper.

In this way, it will also be possible to verify whether the data appearing on the document provided (e.g. amount due or seller's Tax Identification Number) are true. (PAP)

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