{"id":2094,"date":"2024-03-22T13:00:00","date_gmt":"2024-03-22T12:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2094"},"modified":"2025-04-25T07:35:37","modified_gmt":"2025-04-25T05:35:37","slug":"wynik-konsultacji-publicznych-ksef","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/03\/22\/wynik-konsultacji-publicznych-ksef\/","title":{"rendered":"Wynik konsultacji publicznych KSeF"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/video\/\" class=\"post-term\">Video<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Wynik konsultacji publicznych KSeF<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-03-22T13:00:00+01:00\">\n\t\t22 marca, 2024 1:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-scaled.jpg\" class=\"wp-image-2112 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/dai-ke-GkraTrCYA_0-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Termin wdro\u017cenia KSeF<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#offline\" class=\"toc__link js-toc-link\">Tryb offline<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#B2C\" class=\"toc__link js-toc-link\">Faktury B2C<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Video &#8211; KSeF | Aplikacja | Tokeny | Faktury [13 min]<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#media\" class=\"toc__link js-toc-link\">Faktury za media i za\u0142\u0105czniki<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kody\" class=\"toc__link js-toc-link\">Kody QR<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#faktury\" class=\"toc__link js-toc-link\">Faktury poza KSeF<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Ministerstwo Finans\u00f3w zaprezentowa\u0142o g\u0142\u00f3wne za\u0142o\u017cenia zmian w systemie KSeF po przeprowadzonych konsultacjach publicznych. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Proponuje m.in. ujednolicenie terminu wdro\u017cenia obowi\u0105zkowego KSeF dla wszystkich podatnik\u00f3w oraz dopuszczenie mo\u017cliwo\u015bci wystawiania faktur konsumenckich. Planowana jest r\u00f3wnie\u017c mo\u017cliwo\u015bci wystawiania elektronicznych faktur \u201eoffline\u201d poza KSeF z kodem QR i wprowadzania ich do KSeF nast\u0119pnego dnia roboczego. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Zapowiadane jest r\u00f3wnie\u017c odroczenie obowi\u0105zku podania numeru KSeF w p\u0142atno\u015bciach oraz na fakturach wystawianych z kas rejestruj\u0105cych i paragonach z NIP.<\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Poni\u017cej przedstawiamy g\u0142\u00f3wne planowane zmiany we wdro\u017ceniu KSeF wynikaj\u0105ce z przeprowadzonych konsultacji.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">KSeF \u201eKrajowy System e-Faktur\u201d.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"ksef\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/>\n<\/div>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"termin\" class=\"heading h-30\"><strong>Termin wdro\u017cenia KSeF<\/strong><\/h2>\n\n\n\n<p>Wprowadzenie obowi\u0105zku KSeF planowane jest dla wszystkich podatnik\u00f3w w jednym terminie (dla podatnik\u00f3w czynnych i podatnik\u00f3w zwolnionych z VAT). Termin b\u0119dzie podany na prze\u0142omie kwietnia\/maja.<\/p>\n\n\n\n<p>Jednocze\u015bnie planowane jest:<br>\u2022 odroczenie kar i obowi\u0105zku podania <strong>numeru KSeF w p\u0142atno\u015bciach<\/strong>, w tym dla Mechanizmu Podzielonej P\u0142atno\u015bci,<br>\u2022 dodatkowe odroczenie dla faktur wystawianych z kasy rejestruj\u0105cej i paragon\u00f3w z NIP uznanych za faktury.<\/p>\n\n\n\n<p>W ocenie Ministerstwa ujednolicenie terminu dla wszystkich podatnik\u00f3w upro\u015bci obowi\u0105zek wdro\u017cenia KSeF. Utrzymanie odroczenia kar \u0142agodzi skutki b\u0142\u0119d\u00f3w przedsi\u0119biorc\u00f3w w pocz\u0105tkowym okresie dzia\u0142ania KSeF. Odroczenie obowi\u0105zku podania numeru KSeF w p\u0142atno\u015bciach to wi\u0119cej czasu na dostosowanie system\u00f3w IT do KSeF.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"offline\" class=\"heading h-30\"><strong>Tryb offline<\/strong><\/h2>\n\n\n\n<p>Planowane jest wprowadzenie w okresie przej\u015bciowym dla wszystkich podatnik\u00f3w opcji wystawiania elektronicznych faktur \u201eoffline\u201d poza KSeF z kodem QR i wprowadzania ich do KSeF nast\u0119pnego dnia roboczego.<\/p>\n\n\n\n<p>Wynika to z podnoszonych przez przedsi\u0119biorc\u00f3w obaw, \u017ce w pocz\u0105tkowym okresie po wdro\u017ceniu obowi\u0105zkowego KSeF, faktury wys\u0142ane do Systemu zostan\u0105 odrzucone w ostatnim dniu okresu rozliczeniowego co skomplikuje proces rozlicze\u0144 m.in. konieczno\u015b\u0107 korekt VAT i odpowiedzialno\u015b\u0107 za wystawienie faktury po terminie etc.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"B2C\" class=\"heading h-30\"><strong>Faktury B2C<\/strong><\/h2>\n\n\n\n<p>Zgodnie z zapowiedziami planowane jest:<\/p>\n\n\n\n<p>\u2022 Dopuszczenie mo\u017cliwo\u015bci wystawiania faktur konsumenckich w KSeF (opcjonalnie),<br>\u2022 Zapewnienie konsumentowi dost\u0119pu do faktury w KSeF przez jej wydanie z kodem QR (tzw. dost\u0119p anonimowy do faktury w KSeF),<br>\u2022 \u201eSamoidentyfikacja\u201d nabywcy dla potrzeb wystawienia przez dostawc\u0119 faktury w KSeF.<\/p>\n\n\n\n<p>Zasady \u201esamoidentyfikacji\u201d &#8211;  podatnicy zwolnieni z VAT b\u0119d\u0105 zobowi\u0105zani podawa\u0107 na fakturach numer VAT (gdy s\u0105 zarejestrowani dla potrzeb VAT) lub NIP (pozostali), je\u015bli  dokonuj\u0105 zakup\u00f3w na potrzeby dzia\u0142alno\u015bci gospodarczej. Podatnicy rozliczaj\u0105cy PIT na zasadach og\u00f3lnych lub \u201elini\u00f3wk\u0105 \u201d b\u0119d\u0105 dla cel\u00f3w rozlicze\u0144 w podatku dochodowym mieli wym\u00f3g posiadania faktury w KSeF.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"video\" class=\"heading h-24\">KSeF Aplikacja | Tokeny | Faktury<\/h3>\n\n\n\n<figure class=\"image\"><a href=\"https:\/\/share.synthesia.io\/f4929d41-8592-4ac1-9aa4-91f4e5dd1f89\" class=\"inner-container\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png\" class=\"wp-image-1459\" width=\"1690\" height=\"921\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png 1690w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-768x419.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1280x698.png 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-256x140.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1024x558.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1536x837.png 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-512x279.png 512w\" sizes=\"auto, (max-width: 1690px) 100vw, 1690px\" \/><\/a><\/figure>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"media\" class=\"heading h-30\"><strong>Faktury za media i za\u0142\u0105czniki<\/strong><\/h2>\n\n\n\n<p>Zapowiedziano stworzenie mo\u017cliwo\u015bci dodawania za\u0142\u0105cznik\u00f3w do faktury za media, us\u0142ugi telekomunikacyjne i inne \u201ezbiorcze\u201d dostawy. W okresie niezb\u0119dnym do dostosowania rozwi\u0105za\u0144 informatycznych, mo\u017cliwe jest dodatkowe odroczenie obowi\u0105zku.<\/p>\n\n\n\n<p>Obecnie obowi\u0105zuj\u0105ce rozwi\u0105zania nie daj\u0105 mo\u017cliwo\u015bci przesy\u0142ania za\u0142\u0105cznik\u00f3w przez KSeF. <br>Faktury za media, us\u0142ugi telekomunikacyjne i ramowe faktury zbiorcze w za\u0142\u0105cznikach zawieraj\u0105 dane podatkowe (ceny jednostkowe i ilo\u015b\u0107 towaru\/us\u0142ugi). Obecnie za kompletn\u0105 uznaje si\u0119 wy\u0142\u0105cznie faktur\u0119 wraz z ramow\u0105 faktur\u0105 zbiorcz\u0105 w za\u0142\u0105czniku.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kody\" class=\"heading h-30\"><strong>Kody QR<\/strong><\/h2>\n\n\n\n<p>Planowana jest mo\u017cliwo\u015b\u0107 wcze\u015bniejszego wygenerowania oraz poboru certyfikat\u00f3w nabywcy do faktur wystawianych w okresie awarii i offline.<\/p>\n\n\n\n<p>Obecnie nie jest uregulowana mo\u017cliwo\u015b\u0107 przed wprowadzeniem obowi\u0105zkowego KSeF generowania certyfikat\u00f3w nabywcy pozwalaj\u0105cych na wystawianie faktur opatrzonych kodem QR w trybie offline i awarii.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"faktury\" class=\"heading h-30\">Faktury poza KSeF<\/h2>\n\n\n\n<p>W planowanych zmianach pojawia si\u0119 mo\u017cliwo\u015b\u0107 stosowania w okresie przej\u015bciowym faktur papierowych przez podatnik\u00f3w, u kt\u00f3rych wdro\u017cenie KSeF mo\u017ce by\u0107 problematyczne, a skala i warto\u015b\u0107 wystawianych faktur jest niewielka. Rozwi\u0105zanie<br>dotyczy\u0142oby sytuacji, gdy \u017cadna z wystawianych u takich podatnik\u00f3w faktur nie przekracza kwoty 450 z\u0142, do sumy warto\u015bci 10 tys. z\u0142 miesi\u0119cznie.<br><br>Dodatkowy pojawi si\u0119 obowi\u0105zek oznaczania w ewidencji sprzeda\u017cy JPK_VAT faktur wystawionych z pomini\u0119ciem KSeF (tak\u017ce wystawionych w trybie offline czy w czasie awarii i nie wprowadzonych do KSeF w terminie).<\/p>\n\n\n\n<div class=\"separator mt-56 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-03-22T13:00:00+01:00\">\n\t\t\t\t2024-03-22\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\" 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