The National e-Invoice System causes many problems for entrepreneurs. Many people would prefer to conduct their settlements without it. More and more business owners are considering issuing bills instead of invoices, which they believe allows them to stay outside the system. Is this a correct assumption?
The National e-Invoice System (KSeF) is becoming more and more popular it takes its toll on entrepreneurs. From the beginning of its operation, i.e. from February 1, problems were caused by failures to log in to the system lasting many hours, which was the result of overloading the Trusted Profile.
This was just the beginning – Business owners still have to deal with checking invoices from unknown contractors, and when sending documents, they should remember not to exceed the established limits, which are not visible at first glance. The first fraud attempts also appeared – criminals pretended to be tax office officials.
A myth that creates unnecessary legal risk
Some invoices sent to KSeF are rejected, while others are not visible. There are so many problems with sales documents in KSeF that many entrepreneurs prefer would conduct settlements outside the system. Recently, the opinion that the use of bills instead of structured invoices exempts from the obligation to use KSeF has been increasingly repeated in the media. Is it true?
– This is a wrong assumption that may expose entrepreneurs to unnecessary legal risk – says Bogdan Zatorski, KSeF expert and manager of business analyzes and legal requirements at Symfonia, to Business Insider.
Differences in legal basis and function
He adds that the differences between the bill and the invoice result from: legal basis and functions of both documents. The definition of an invoice is included in the VAT Act. They must be included in the invoice precisely defined elements, among others details of the parties (seller and buyer), subject of the transaction, net/gross value and tax amount.
– The invoice is used for tax settlements and documents the right of the purchaser who is a taxpayer to deduct input tax – emphasizes Bogdan Zatorski.
However, the bill is only simplified sales receiptprovided for in the Tax Ordinance. It is usually used in relations with buyers who are not taxpayers.
According to Bogdan Zatorski, in the case of entrepreneurs, the use of an account does not replace an invoice in KSeF, i.e. a structured one.
– Pursuant to Art. 106ga of the VAT Act, the obligation to issue structured invoices applies to taxpayers. And as stated in Art. 15 of the VAT Act, a taxpayer is any natural or legal person independently conducting business activity within the meaning of VAT regulations. Importantly – Entities benefiting from the subjective exemption (so-called small taxpayers) also have the status of a taxpayer. – says Bogdan Zatorski for BI.
Only a few exceptions
However, the VAT Act specifies only a few exceptions, when issuing paper invoices is allowed or electronic outside KSeF. As we read in BI, this includes: for transactions for consumers (B2C), entities without a registered office or permanent place of business in Poland and specific services documented, e.g. with tickets acting as invoices (motorway journeys, railway tickets).
Bogdan Zatorski emphasizes that it is an attempt to circumvent the regulations by issuing bills instead of invoices does not change the nature of the activity taxable. This is a risky approach with dangers legal consequences. Instead of looking for such methods, companies should think about implementing tools that automate processes and ensure compliance with regulationsincluding a new invoicing system.
