- The National e-Invoice System is undergoing assessment for new regulations, which will cover types of authorizations, methods of granting, changing or revoking authorizations, and entity authentication using KSeF.
- The proposed regulations aim to replace the current 2021 regulation and allow non-natural person taxpayers without an electronic seal to access KSeF by submitting an electronic ZAW-FA notification.
- Additionally, new rules for entity authentication using KSeF and marking invoices with a QR verification code are being introduced.
- Furthermore, there are considerations for cases where taxpayers will not be obliged to issue e-invoices, such as specific types of toll motorway services and passenger transport services documented with a single ticket.
Source Deloitte
