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KSeF: Problems for Local Governments with VAT Settlements

  • After February 1, 2026, the use of the National e-Invoice System (KSeF) will become mandatory for municipalities.
  • Municipalities are concerned that the KSeF system does not fully address the specifics of their accounting.
  • Municipalities want the obligation to provide the tax identification number (NIP) of subordinate units on invoices, so that invoices can be directed to the correct unit.
  • The Ministry of Finance has announced a solution to the problem by proposing a change to the e-invoice schema, requiring the completion of the “Entity 3” field.
  • The Ministry of Finance clarifies that the change will be made to the e-invoice schema, but not to the VAT Act.

Source: prawo.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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