tryb offline24

KSeF offline fallback mode, Poland.

Definition

In tryb offline24 the issuer generates the FA-format invoice and stamps it with a QR code (kod QR) before transmission; the issue date is the one applied by the issuer, and the invoice must be sent to KSeF to obtain its Numer KSeF by the following business day at the latest. The mode covers both system-outage cases (tryb awaryjny) and the permanent offline option provided for in KSeF 2.0.

Origin

Defined by the Polish VAT Act (ustawa o VAT) and the KSeF documentation of the Ministerstwo Finansów governing the mandatory e-invoicing rollout.

Example in context

KSeF outage at 16:00: the seller issues the FA(3) invoice in offline24 with a QR code, delivers the goods, then submits the invoice to KSeF on the next business day, where it receives its Numer KSeF.

Related terms

• KSeF 2.0 — system affected by the offline mode.
• Numer KSeF — assigned after deferred submission.
• FA(3) — schema of the offline-issued invoice.