Poland’s KSeF system disruptions require businesses to utilize alternative invoicing procedures, including offline and emergency modes, to maintain compliance.
KSeF Disruptions and Offline Invoicing
Even the most advanced IT systems can experience interruptions. Technical issues, failures, or temporary unavailability are standard risks in IT environments – this also applies to KSeF. However, this does not suspend the obligation to document sales.
When KSeF is unavailable, taxpayers retain the right to issue invoices. Specific procedures outlined in the VAT Act then apply, namely offline mode, emergency mode, and total system failure. Each mode differs in terms of obligations and the deadline for subsequently submitting invoices to KSeF.
KSeF Modes: Online vs. Offline
KSeF operates with two primary invoicing models. Offline mode encompasses several distinct procedures, depending on circumstances such as planned maintenance, unforeseen system failures, or emergencies.
Emergency Modes in KSeF
The VAT Act includes detailed legal solutions to ensure continued invoicing regardless of system availability, acknowledging the risk of technical interruptions and failures in KSeF. This means businesses can continue documenting sales, but the invoice issuance method and formal requirements change.
Specific Scenarios: Offline24, Offline, and Emergency Modes
Currently, three primary special scenarios are distinguished. Simultaneously, the offline24 mode in KSeF functions, serving a similar practical purpose despite not being formally an emergency mode. It allows invoices to be issued outside the system and submitted later, regardless of technical issues.
Legal Basis for Offline and Emergency Modes
The rules for dealing with KSeF unavailability or failures are detailed in the VAT Act, specifically Articles 106nda-106nha. These regulations comprehensively define both the conditions for applying individual modes and the obligations of taxpayers.
Offline24 Mode in KSeF: Rules and Obligations
Article 106nda of the VAT Act regulates the voluntary mode of issuing invoices outside KSeF (offline24). This provision introduces a complete legal framework for invoices issued outside the system, with a simultaneous obligation to submit them to KSeF quickly.
KSeF Failure Notifications and System Unavailability
Article 106ne of the VAT Act is systemic and defines how KSeF failures and unavailability are announced. The legality of applying offline or emergency mode depends on the existence of an official notification.
Emergency Mode in KSeF: Issuing Invoices During Failures
Article 106nf of the VAT Act regulates procedures in the event of an unforeseen KSeF failure. In practice, this means the taxpayer:
Total KSeF Failure: Invoicing Outside the System Without Submission Obligation
Article 106ng applies to extraordinary situations involving a total KSeF failure. In such cases, there is no obligation to submit invoices to KSeF.
KSeF Unavailability (Maintenance): What to Do?
Article 106nh regulates planned system unavailability (e.g., maintenance). In this case:
Transitional Situations in KSeF: What if a Failure Occurs After Invoice Issuance?
Article 106nha addresses a practical problem: a situation where a failure occurs after an invoice has been issued. In this case, the provisions regarding emergency mode apply, and in the event of a total failure, the invoice is not subject to submission to KSeF.
KSeF Special Modes: A Comparative Overview
ELEMENT
PODSTAWA PRAWNA
CHARAKTER
PRZYCZYNA
KTO MOŻE STOSOWAĆ
FORMA FAKTURY
WYSYŁKA DO KSEF
UDOSTĘPNIENIE NABYWCY
QR / CERTYFIKAT
DATA WYSTAWIENIA
STATUS FAKTURY PRZED WYSYŁKĄ DO KSEF
KOREKTY
RYZYKO OPERACYJNE
What to Do When KSeF Fails: A Step-by-Step Guide
The following is an ordered scheme based on real scenarios outlined in the VAT Act. Determining the type of KSeF unavailability is crucial, as this determines subsequent obligations regarding invoice issuance, sharing, and later submission to the system.
Step I – Determine the cause of KSeF unavailability. Step II – Issue the invoice in the appropriate mode. Step III: Share the invoice with the client. Step IV: Archive and monitor offline invoices. Step V: Submit invoices to KSeF within the appropriate timeframe.
Summary
Lack of access to KSeF does not suspend the ability to issue invoices, but requires the application of the appropriate mode provided for in the VAT Act. It is crucial to quickly determine whether there is a problem on the taxpayer’s side, planned system unavailability, KSeF failure, or total failure. This determines the choice of action from offline24 mode, through unavailability and emergency mode, to a situation of complete system shutdown.
FAQ – Frequently Asked Questions
Can invoices be issued when KSeF is down? Yes. The VAT Act provides offline and emergency modes that allow invoices to be issued outside the system, with an obligation to submit them later (except in the event of a total failure).
How much time is there to send the invoice to KSeF? In offline24 mode, up to the next business day. In offline mode (unavailability), up to one business day after the interruption ends. In emergency mode, up to 7 business days after the failure ends.
What is offline24 in KSeF? It is a voluntary mode of issuing invoices outside the KSeF system with an obligation to submit them later within the statutory deadline.
Does a KSeF failure exempt you from using the system? Yes, in the event of a total failure, there is no obligation to submit invoices to KSeF.
Is an offline invoice valid? Yes, provided it is issued in accordance with the correct structure and subsequently submitted to KSeF (if such an obligation exists).
