KSeF 2.0 is moving forward with the introduction of additional draft laws

The main aspects revised, after public consultation, in the draft act amending the VAT Act include:

1. Corrective invoices: determining the rules for tax correction periods and requiring buyers to receive supplier corrective invoices to reduce their payable tax;
2. Sending invoices outside of KSeF: expanding the scope of entities that have a right to receive invoices outside of KSeF in a way agreed upon with the supplier by adding to the list 1) entities who do not use NIP number and 2) natural perso…