Mechanisms for the failure of the
National e-Invoicing System (KSeF)

What solutions will be provided in situations where it is not possible to issue invoices in the National e-Invoicing System for reasons dependent and independent of the taxpayer? Learn about your rights and obligations regarding the use of the KSeF.

The current version of the draft amendment to the Act introducing the obligation to e-invoicing and use the National e-Invoicing System (KSeF), which has already been completed by the Sejm, introduces solutions in the event of a system failure and a situation where it is impossible to issue an invoice for reasons attributable to the taxpayer. The business community called for such mechanisms. The new regulations will enter into force at the beginning of July 2024.

The draft amendment provides for the introduction of solutions for issuing invoices in the event of unavailability of the KSeF in connection with scheduled maintenance works, failure of the KSeF and the inability to issue an e-invoice by the taxpayer for reasons attributable to the taxpayer.

"In the event of KSeF unavailability related to the maintenance of the system, a message will be published on the BIP MF in advance that maintenance work will be carried out in a given period. The unavailability of the system will be short-lived and planned, as well as communicated early enough (dates of scheduled maintenance works are given), so that taxpayers can properly protect themselves and prepare, as it will not be possible to issue invoices or corrective invoices in the KSeF during this period,"  reads the regulations.

During the period of planned unavailabilityKSeFIt will be possible to issue an invoice offline according to specific rules. The taxpayer is then to use the same invoice template that will be commonly used from 1 July 2024. As the Ministry of Finance explains, the completed invoice template (together with the date of issue of the invoice) is to constitute a full-fledged invoice, which should then be provided with a verification code and handed over to the buyer in a manner agreed with the buyer.

A similar invoicing mechanism will also be used during a system failure. Importantly, an additional interface will also be created and independent of the KSeF to inform taxpayers about the failure of the system. It will be possible to integrate taxpayers' accounting programs with this interface, which will allow for automatic checking of KSeF availability.

“After the end of the KSeF failure, the issuer will be obliged to send invoices issued during this period to the KSeF, as a rule, within 7 working days from the date of completion of the KSeF failure, specified in the announcement posted on the BIP MF. If the taxpayer fails to comply with the above-mentioned obligation, the tax authority will impose a fine on the taxpayer by way of a decision. At the same time, in the first period of application of the KSeF – until the end of 2024 – the provisions on penalties will not apply,” reads the justification for the bill.

The bill also specifies the mechanism of conduct in the event that, for reasons attributable to the taxpayer, it will not be able to issue a structured invoice. In such a case, the taxpayer is to provide the invoice issued according to the template with a verification code and send it to the buyer in the manner agreed with him. Then, the taxpayer will have to send such an invoice to the KSeF no later than on the next business day.

Importantly, the date of issue of the e-invoice will be the date it is sent to the KSeF. The date of receipt of the invoice will be considered the date of assigning the KSeF number to the invoice – this date is visible in the system for the recipient of the e-invoice.

The introduction of changes is provided for in the government's bill amending the Act on Tax on Goods and Services and certain other acts. The bill has already been processed in the Sejm and was submitted to the Senate on June 20, 2023.