At Tuesday's meeting with journalists, the Ministry of Finance decided to deal with disinformation regarding KSeF. One of the circulating myths concerns the location of the servers to which invoices sent to KSeF will be sent and from which documents will be received.
— The KSeF system was created on the infrastructure of the Ministry of Finance. The servers are located in Poland, said Roman Łożyński, director of the IT Center of the Ministry of Finance (CIRF). What's more, they are in different locations, which will strengthen the security and stability of the system.
Roman Łożyński also assured that the security measures used will prevent unauthorized access to data sent to KSeF. It thus dispelled entrepreneurs' concerns that data from KSeF could fall into the wrong hands. He added that he deliberately did not want to talk about security details for security reasons.
Read also: Login to KSeF. We translate step by step
Two important changes in KSeF in the coming days
— From January 28 (Wednesday), API KSeF 2.0 will be made available – said Roman Łożyński. This is an interface to which commercial programs will be connected, from which taxpayers will send invoices to KSeF. Of course, this will only be possible from February 1 (Sunday), from 0.00. These are the legal requirements.
From February 1, not only the mandatory KSeF will be launched, but also a new functionality of the KSeF 2.0 Taxpayer Application, i.e. the ability to report the so-called scam invoices. Let us remind you that the KSeF Taxpayer Application 2.0 is one of the free programs provided by the Ministry of Finance. From February 1, in the application you will be able to issue and receive invoices, as well as, among others, grant rights, e.g. to employees and apply for certificates.
Sebastian Lasek, president of Aplikacje Krytyczne, announced the launch of a new functionality in the application on February 1. Earlier, there were reports that scam invoices could only be reported to the tax office from April 1.
Read also: Are KSeF and invoice data safe? We have explanations from the Ministry of Finance and the National Treasury
You need to watch out for fraud, i.e. scam invoices
After the mandatory KSeF came into force Taxpayers may receive invoices with signs of abuse or fraud (so-called scam invoices). It's about the invoices they can issue fraudsters and which aim to extort payment. That is why it is so important to identify whether a given invoice comes from a contractor and whether it concerns purchased goods or services. Only then should the entrepreneur pay it. If the company does not recognize scam invoices (for unordered goods or services) and pays them, it will suffer a loss. We at Business Insider have previously warned against such scams.
An entrepreneur who recognizes scam invoices will be able to report it to the tax administration (either in the KSeF 2.0 Taxpayer Application or via the KSeF 2.0 API, i.e. through their own invoicing software, if it provides such an option).
Moreover, as Zbigniew Stawicki, deputy head of the National Tax Administration, said, If a taxpayer receives scam invoices, he or she should not include them in the books and therefore should not record them.
Read more: There will be chaos with purchase invoices. Businesses need to be careful with payments
See also: Will KSeF protect companies against VAT fraud? It will be worse than you think
How will officials be able to access data from KSeF?
Zbigniew Stawicki also recalled during his meeting with journalists that officials' access to data from invoices sent to KSeF will be strictly regimented. Moreover, this data is subject to fiscal secrecy, and breaking it is subject to severe criminal penalties. Each tax administration employee will have to go through a two-stage process of access to this data, and their use must be justified. The superior of the tax office employee will also have to consent to access.
How many companies have already submitted ZAW-FA applications
Krzysztof Rogowski, director of the Department of Analyzes of the National Tax Administration, at the Ministry of Finance also announced that Taxpayers have already submitted approximately PLN 480,000. ZAW-FA applications. It indicates the person in the company who will perform the function of the so-called KSeF administrator, i.e. he will be the first person in the company responsible for KSeF. This function will usually be performed by a member of the management board, partner or owner.
Krzysztof Rogowski added that most often the office responds to the ZAW-FA application on the same day. Only after confirmation by the tax office, the administrator can grant further rights, e.g. to his company's employees.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
