KSeF: agreeing how to make an invoice available and the form of that agreement

Do the provisions prescribe how to make an invoice available and the form of the agreement?

This answer applies solely to the cases specified in Article 106gb(4) of the VAT Act. As the Ministry of Finance explains in its answer to question 25 in the KSeF FAQ, the provisions do not specify a particular way of making the invoice available to the buyer. The taxpayer should agree that method with the buyer.

The Ministry separately states that these provisions also do not specify the form in which that agreement is to be concluded. This explanation should not be treated as an exemption from making the invoice available or as a guarantee that any method will be effective.

Optional organizational tip: consider checking which method of making the invoice available the parties actually agreed on.

This answer concerns agreeing on the method and the form in which the agreement is concluded, not the technical means of providing the document. It does not determine whether a particular transaction falls under the provision cited above or assess any particular agreement.