The inability to add personal annotations to cost documents in the National e-Invoice System (KSeF) may lead to complications, warns „Rzeczpospolita.” Without the option to make notes, entrepreneurs risk losing track of what they actually purchased, which could prove costly during tax audits.
In the KSeF, invoices do not have fields for handwritten or system-generated notes from the buyer. Many businesses used to leave their own annotations on invoices to remember, during a potential audit, why a purchase was made. Now, invoices from KSeF are „bare” and cannot be supplemented with additional clarifications that could help in the future.
The result: some invoices do not clearly indicate what the company actually bought. „Rzeczpospolita” cites the case of a dental clinic that received an invoice with a Latin name. The name suggested specialized equipment, but it was actually for training – and equipment and services are accounted for differently. KSeF is expected to increase the number of such incidents and problems.
Practical workarounds for entrepreneurs
To have certainty and evidence of what a given expense concerned, many entrepreneurs still print out e-invoices and describe them manually. Another solution is to prepare internal documents by the buyer, containing a description, purpose, and intended use of the purchases.
– This will certainly come in handy during a tax audit and when verifying the link between expenses and business activity. But it is undoubtedly extra work for entrepreneurs – said Aleksandra Kozak, owner of the accounting firm Konto.
Bureaucratic burden on businesses
The new system, intended to streamline tax collection and reduce fraud, is instead generating additional administrative strain. Entrepreneurs must either maintain paper backups or create separate records to ensure they can justify their expenses. This goes against the original goal of full digitalization and simplification.
As KSeF becomes mandatory for a growing number of transactions, the pressure on accountants and business owners mounts. Without a mechanism to embed notes within the electronic document, the risk of misclassification and disputes with tax authorities increases significantly.
Źródło: wnp.pl, Fot. Dorota Szymczyk / Shutterstock
