The draft act identifies transactions that do not need to be processed through KSeF. Exemptions apply to transactions where the invoices contain less information than mandated by Article 106e of the VAT Act, as outlined in regulations under Article 106o of the VAT Act. Consequently, structured invoices, including those for VAT-exempt financial transactions, may still be submitted through KSeF if they contain all the required information set forth in Article 106e.
Additionally, voluntary s…