The new draft act on the use of KSeF introduces changes for QR codes on invoices issued in offline24 and offline (KSeF unavailability) modes. Previously, invoices sent outside of KSeF needed to include two QR codes: Offline and Certificate. The new draft clarifies that these two QR codes are now required for invoices sent outside KSeF to entities listed in art 106gb p. 4 of the VAT Act, such as foreign buyers (cross-border transactions) or customers in B2C transactions.
As a res…