On January 1, 2022, the National System of e-Invoices (KSeF) will start operating

In 2022, the use of the new type of invoicing will be optional, and in line with our experience, the circle of entities interested in introducing structured invoicing now will be limited.

We would like to point out that the effects related to the possibility of issuing structured invoices may also potentially be felt by taxpayers who decide not to use the KSEF in the initial stage of its operation.

The Act introducing new solutions indicates that if the recipient of the invoice has not accepted the receipt of structured invoices using the KSEF, the invoices may be sent to this entity in a form agreed with it. However, the VAT Act does not specify how this approval should be expressed, and there is no catalog of methods that can be considered acceptable.

Taking into account the above, in our opinion, at the beginning of 2022, taxpayers should introduce procedures securing the situations in which they will receive invoices using the KSEF without being fully aware that they receive such invoices.