Offline24 mode in KSeF – facilitation or risky trap for taxpayers?

The Offline24 mode – as explicitly described by the Ministry of Finance – is considered the most significant enhancement introduced to support entrepreneurs in implementing the National e-Invoicing System (KSeF). But is it truly a facilitation, or rather a trap resulting from not fully thought-out legislative solutions proposed in the April draft of the KSeF regulations?

The expansion of possibilities to issue invoices in offline mode was among the most frequently raised demands during the public consultations of the draft act. Stakeholders pointed to the need to simplify invoicing in point-of-sale transactions (e.g., retail stores, petrol stations), in dealings with foreign entities and consumers, and in situations where an invoice is issued to an employee on a business trip. In response, the Ministry of Finance stated that the Offline24 mode is intended to:

• allow the issuance of invoices to foreign entities and those without a Polish VAT number (NIP),
• address temporary connectivity issues with the KSeF system.

At first glance, it seems that the goal has been achieved. However, upon closer inspection, several significant concerns emerge – particularly in the context of B2B transactions between Polish VAT taxpayers.

The legislator assumes that an invoice issued in offline mode to another Polish VAT-registered taxpayer should not be delivered in paper or PDF format, but exclusively via KSeF. Under this assumption, for example, an invoice issued at a petrol station for an employee on a business trip cannot be handed over in physical form, even though it is technically feasible. The regulations do not provide any formal path for delivering such invoices outside of KSeF, which leads to absurd difficulties in everyday business operations.

Another problem lies in the risk of an invoice being unintentionally classified as an “offline” invoice, even when the issuer never intended to use this mode. This may occur if the date in field P_1 (issue date in the structured invoice schema) is earlier than the actual submission of the invoice to KSeF – i.e., the legal issuance date. This situation may result, for instance, from internal approval procedures within a company. According to the proposed provisions, even an invoice prepared “online” would automatically be deemed “offline” in such a case. On one hand, this retains the date indicated in field P_1, but on the other hand – if the invoice is not submitted to KSeF by the next working day, the taxpayer may face a penalty of up to 100% of the VAT stated on the invoice.

In my view, the issues described above are the most pressing, but there are also other concerns, such as the obligation to mark offline invoices with QR codes, which remain unclear to taxpayers due to the lack of published guidelines from the Ministry of Finance. Further doubts relate to the submission of offline or emergency invoices and assigning them KSeF numbers. It has been indicated that the KSeF number should include the invoice issue date, which in the case of offline invoices should match the date stated on the invoice itself – yet how the Ministry intends to differentiate between standard and offline invoices remains an open question.

Summary

The Offline24 mode was intended as a tool to facilitate invoicing within KSeF in exceptional circumstances. In practice, however – lacking clear guidance and carrying high sanction risks – it may become a source of confusion and legal exposure for compliant taxpayers. One can only hope that the provisions presented in the April draft will be revised, allowing businesses to design their invoicing processes in alignment with KSeF requirements with greater confidence.