Do you provide services or sell goods to a flat-rate farmer and are wondering how to issue an invoice? Does it have to be a structured invoice, i.e., issued through the KSeF?
First, it's important to remember that flat-rate farmers are treated as consumers for VAT sales purposes – they are issued receipts and invoices only upon request. This principle remains unchanged, and sales to them should be recorded via receipts, with invoices only considered upon request.
What is particularly important is the fact that the flat-rate farmer – unlike consumers – meet the VAT definition of running a business, which means there will be differences at the invoicing stage compared to consumer invoices.
For this reason, the Ministry of Finance indicated in the KSEF 2.0 manual that an invoice issued for the item and the flat-rate farmer's request should be sent to KSEF – you cannot choose in relation to it as in the case of consumer invoices whether we issue them in KSeF or not – if we issue them, it is only through KSeF.
What if a flat-rate farmer does not have a Tax Identification Number (NIP)?
We send the invoice without the flat-rate farmer's Tax Identification Number (NIP) to the KSeF (National Taxpayer Securities and Exchange Commission), and make it available to the farmer for review in a manner previously agreed upon with them. If the buyer uses only a PESEL number, we can provide the invoice, among other things, in a PDF file or on paper and mark it as QR code or link (equivalent of a QR code), which will enable our contractor to download and view this invoice from KSeF, without having their own account in KSeF.
If you provide services to flat-rate farmers and have further questions or concerns, please feel free to contact us. We'd be happy to help.
