After the entry into force of the National e-Invoice System, many entrepreneurs still have problems with determining which day is the date of receipt of the invoice and what is the deadline for deducting tax from it. Has KSeF changed in this area and what?
On February 1, the National e-Invoice System (KSeF) came into force in Poland. In some respects it can be considered as a revolution in invoicing. The new system has changed the way documents are issued and shared – now structured invoices are sent to a new electronic platform instead of directly to the recipient. Have the rules regarding… changed at the same time? dates and deadlines applicable to entrepreneurs?
KSeF: what date is the collection day?
Let's use an example. The entrepreneur bought the goods February 28. The invoice documenting the sale was received by KSeF March 2. The buyer checked it in the system March 5 and then he downloaded the invoice. What date should be treated as the day of receipt of the invoice and when can VAT be deducted from it?
As art. says 106 of the VAT Act, if we enter an invoice into KSeF, the date of its receipt is the day it was made available in this system, i.e. the identification number assigned therein, and not the date of its actual reading or downloading by the buyer. In this case the date of receipt will be March 2.
This date will also be decisive in the context of the uprising deduction rights. The buyer will be entitled to it from the moment the invoice is entered into KSeF, even if the invoice visualization would be delivered later, e.g. in the next month.
Doubts regarding the timing of the deduction
The rules on when the right to deduct arises remain essentially unchanged. The rule that VAT on purchase invoices can be deducted still applies month of receipt of the invoice or within three consecutive months (i.e. a total of four billing periods) for monthly settlements or in two consecutive quarters for quarterly settlements.
An important caveat – you cannot deduct the tax if it has not yet been created tax obligation on the seller's side (it arises when the goods are delivered or the service is performed).
In the above case, the goods were delivered February 28, and the seller issued an invoice to KSeF on March 2. The month of receiving the invoice is March and the buyer can only deduct the tax in the settlement for this month.
The new system is full of problems and controversies
National e-Invoice System Very it takes its toll on companies. 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.
But that 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 established limitsthat are not visible at first glance. The first fraud attempts also appeared – criminals pretended to be tax office officials.
Some invoices sent to KSeF are rejected by him, and others are not visible. However, recently we wrote about a trap that can block the issuance of invoices. If the taxpayer makes a mistake when choosing the type of certificate, he may be deprived of it possibility of issuing documents sales during system failure or lack of Internet access.
You also have to be careful about invoices in foreign currency. With the launch of the new platform, the technical method of issuing and reporting them to the tax administration has changed. We have new rules regarding dates on e-invoices, presentation of amounts (in foreign currency and PLN), as well as the compliance of the document with the requirements of the KSeF structure. What was previously optional is now mandatory. You have to pay attention to details – you can easily make a mistake.
