- The Ministry of Finance will present a draft amendment to the VAT Act regarding the National System of e-Invoices (KSeF) and technical assumptions in the second half of March.
- Due to the short deadline, significant changes are unlikely, but entrepreneurs may be allowed to voluntarily issue invoices in the KSeF for consumers.
- It is unclear when a draft considering consultation results will be released, the extent of changes, and whether the changes will come into force on the same date or have a six-month postponement for VAT-exempt taxpayers. It is also uncertain if a solution has been found to distinguish between taxpayers and consumers. The mandatory filling of the “Entity 3” field for local government units is uncertain as well.
Source MDDP
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