From 1 July 2024, in principle, the National e-Invoice System (KSeF) will be mandatory. The date of issue of the e-invoice is the date of its sending to KSeF. The Ministry of Finance ensures that the servers will be prepared and will operate without any problems. Nevertheless, it is worth knowing what deadlines apply for sending invoices to KSeF in the event of a failure on the part of the system or the taxpayer.
KSeF failure
In article 106nf of the VAT Act, the legislator provided detailed invoicing procedures during the period of KSeF failure, which created the possibility of issuing invoices “outside the system”. The following conditions must be met:
- an invoice issued outside KSeF must comply with the structured invoice template (i.e. one that is normally sent to KSeF),
- the invoice is made available to the buyer in the manner agreed with him (e.g. by e-mail) and is marked with a QR code,
- within 7 business days from the end of the failure, the taxpayer is obliged to send invoices to KSeF that were issued outside the system,
- if another failure message is posted within the above deadline, then the 7-day period is counted from the end of the last failure.
The date of issuing an invoice via KSeF is normally the day of sending it to KSeF, however, during the period of failure, the date of invoice issuance will be the date entered by the taxpayer on the document. In turn, the date of receipt of the invoice by the buyer will be the date of its actual receipt, e.g. by post or e-mail.
Issuing invoices during KSeF unavailability
Another technical obstacle is the so-called KSeF unavailability. An example of system unavailability may be, for example, service work. Information about the unavailability of KSeF will be published in advance. The feature of KSeF’s unavailability is therefore a predictable limitation in the use of the system. The failure described previously is sudden and unpredictable.
Similarly, to the case of a failure, taxpayers will be able to issue invoices during the period of unavailability of KSeF, with the difference that invoices issued in this way will have to be sent to KSeF no later than the next business day after the end of the period of unavailability. Issuing invoices during the period of KSeF unavailability involves the obligation to use a structured invoice template and a QR code (the same as in the case of invoices issued during the period of failure).
Failures on the taxpayer’s side
In the event of a failure on the taxpayer’s side, it will be necessary to issue an invoice in accordance with the structured invoice scheme (with a QR code), send it to the recipient in the manner agreed with him, and enter it into the system after the failure stops. The invoice should be sent to KSeF no later than the next business day. The date of issue of the invoice will be the actual date of issue and not the date of sending it to KSeF after the failure.
Summary
To sum up, in order to properly fulfill the obligations imposed on the KSeF, it is necessary to identify whether we are dealing with a technical problem on the part of the taxpayer, or a failure of the KSeF or the unavailability of the KSeF announced by the Ministry of Finance.
Failure to meet the deadlines described in this entry (1 or 7 business days) for sending invoices to KSeF after a period of unavailability/failure will be penalized with sanctions.
