The National e-Invoice System has been causing headaches for entrepreneurs for a long time, but such surprises are a big surprise for them. It turns out that some invoices sent to the system do not ultimately reach it. There are also ghost documents that are not visible in KSeF.
The first weeks of operation of the National e-Invoice System (KSeF) are marked by problems, both for entities issuing documents and their recipients. It turns out that some invoices were sent to KSeF despite being sent they do not go to the new system, in turn, others you can't see there – describes Dziennik Gazeta Prawna. What are the causes of such problems?
This disorganizes the work of IT and accounting departments
It happens that the seller issues a structured invoice in KSeF, posts it in his system, thinking that it is correct, but receives information that was rejected. In such a case, the Ministry of Finance suggests in the KSeF 2.0 Manual resending the document to the electronic platform.
– However, the problem is that before IT specialists diagnose the reason for rejecting an invoice in KSeF, it will have already been recorded and associated with subsequent stages of settlements and reporting in the company – says Tomasz Groszyk, senior manager from the Business & Digital Services team at Crido, in an interview with DGP.
This causes disorganization of the work of company IT specialists and accountants. Such situations can be effective disrupt the circulation of documents. Why does KSeF reject these invoices?
– This may be due to incorrect encoding of the XML files in which structured invoices are issued. Three bytes invisible in the editor can stop the process of circulating documents worth hundreds of thousands of zlotys a month – emphasizes Tomasz Groszyk.
The Ministry of Finance also points to other possible reasons, such as: incorrect entry of the future invoice issue date or not completing all required fields. The effect is that the document is not assigned a KSeF number, therefore it is considered non-existent – we read in DGP.
The Ministry of Finance recommends implementing mechanisms in invoicing systems verifying the compliance of XML files with a logical structure before they are sent. The result of this step is to reduce the number of rejections.
This is a harbinger of bigger problems
According to Tomasz Groszyk, these types of problems occur on a larger scale they may make themselves felt in March, when companies will send JPK_VAT for February, i.e. the first month of the new system being in force.
– JPK_VAT requires specifying specific documents as the basis for VAT deduction – with a distinction between invoices issued in and outside KSeF. If an invoice exists in the ERP, i.e. the company's system, but is not in KSeF, a discrepancy arises which the analytical systems of the tax administration may consider as a risk signal – emphasizes the Crido expert.
Even greater chaos with invoices may occur in April, when the obligation to issue invoices to KSeF will cover another group of enterprises. Tomasz Groszuk emphasizes that companies, entering the period of the greatest system load, must think much more broadly than just about whether invoices are transferred technically correctly.
Ghost invoices. They are in the system, but you can't see them
There are also other problems in KSeF related to the visibility of invoices. Well, it happens that the system accepts a correctly issued invoice, but the buyer he is unable to see her – even though the issuer received an official confirmation of receipt (UPO) generated by the system. The reason may be, for example, saving invoices in the wrong module.
A correctly issued invoice may not be visible for other reasons. This happens, for example, in the case of invoices issued to a Polish entrepreneur to the VAT-EU number. This entrepreneur after logging in to KSeF using the national NIP will not be able to see these invoices there – even though formally they are the same number.
Another possible reason for problems with the lack of invoice visibility in KSeF is indicated by Michał Bartosiński, senior IT manager at Aider Polska, in an interview with DGP. He draws attention to issue of the CDATA section. It is used to securely transmit special characters such as @ and # inside text fields.
– According to the XML specification and the structured invoice schema, the use of this section is fully correct and consistent with the grammar of the language – says the expert.
However, the IT systems of the Ministry of Finance do difficulties with visualizing such an invoice, which in practice excludes the possibility for the buyer to preview it in the official tools provided by the Ministry of Finance. As a result, such documents cannot be seen in KSeF.
