Select Page

As part of the obligatory National e-Invoice System (KSeF), the authorities of the National Revenue Administration will have direct access to detailed information contained in invoices, according to the new version of the draft amendment, which will introduce the obligation of e-invoicing in mid-2024. Access is to be granted without the involvement of taxpayers, and the inspection of invoices by the authorities will be monitored in the system.

“In the obligatory KSeF, as a continuation of the concept of the optional KSeF, KAS authorities will also have direct access to detailed information contained in invoices – without the need to additionally involve the taxpayer” – announces the Ministry of Finance.

The current draft amendment to the VAT Act provides that access by tax authorities to detailed data from structured invoices will be possible in strictly defined cases. These are control and verification activities during tax proceedings and in connection with the conduct of analytical, forecasting and research activities regarding phenomena remaining within the jurisdiction of KAS, as well as for more effective risk analysis.

The Ministry of Finance is preparing a solution under which access to KSeF data will be restricted and in each case preceded by submitting an application for granting specific authorizations for a specific KAS employee.

“Acceptance of access to this type of data will require the consent of the head of the requesting entity and will be conditioned by the performance of specific official duties by the employee. Each inspection of a given invoice by an authorized employee will be monitored on an ongoing basis in the system, additionally provided with explicit consents of superiors – after prior justification of the purpose of data collection and will be periodically audited.” – we read in the justification of the project.