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What is offline24 mode?

Offline24 mode is a solution provided in KSeF for situations involving technical problems on the taxpayer's side, such as weak signal or lack of internet, when it is not possible to send the invoice to the system in real time. It allows issuing an e-invoice outside KSeF in a structure compliant with the FA(3) template, and then submitting it to the system no later than the next business day after the day of issuance. The purpose of this solution is to ensure continuity of settlements without the need to wait for a stable connection.

An invoice issued in offline24 mode, if provided to the buyer outside KSeF, for example via email as a PDF or in printed form, must be marked with two QR codes. The first code marked "OFFLINE" provides access to the invoice in KSeF and allows verification of the data. The second code marked "CERTYFIKAT" confirms the identity of the issuer — generating it requires a KSeF type 2 certificate, downloaded in advance and valid for a specified period with the possibility of renewal. If the invoice functions exclusively within KSeF, QR codes are not required — the obligation to use two codes applies only to providing the document outside the system.

In practice, the process is as follows: the invoice is issued locally in a program or ERP system supporting offline24 mode, the system applies two QR codes, the document is provided to the counterparty for example in PDF format, and after connectivity is restored, the program queues and sends the invoice to KSeF. The system should do this immediately, no later than the next business day. After the invoice is accepted in KSeF, the issuer receives a KSeF number, which can be provided to the buyer.

It is important to distinguish offline24 mode from offline mode during KSeF system unavailability and from emergency mode announced by the Ministry of Finance. When the problem is on the taxpayer's side, for example lack of internet, offline24 mode applies with a submission deadline of the next business day. When KSeF itself is unavailable, this is referred to as offline mode during system unavailability, and the invoice must be submitted by the end of the next business day after the unavailability ends. In the case of emergency mode, meaning an officially announced failure, the deadlines and submission rules are broader, however the obligation to mark invoices with two QR codes when providing them outside the system still applies.

What is KSeF?

How to use KSeF?

What is an e-Invoice (e-Faktura)?

From when do invoices have to be issued in KSeF?

How can sole proprietors who don’t have internet access and don’t use a computer issue invoices?

Do invoices from foreign suppliers have to be reported in KSeF?

What is offline24 mode?

What is the difference between online and offline mode? What is the KSeF certificate for?

Do invoices for consumers (B2C) have to be issued in KSeF?

How to issue an invoice for a customer outside the EU?

By when must an invoice be submitted to KSeF?

Do I have to send an online invoice on the same day I issue it?

What does the system check before assigning a KSeF number?

What if I send an online invoice on 1 February but receive the KSeF number only on 2 February?

What if an invoice contains calculation errors, e.g., the total amount due is incorrect?

Will it be possible to edit an issued invoice if an error is found?

What invoice issuance modes will be available in KSeF 2.0?

What is a QR code and what is it used for?

How does a sole proprietor obtain access to KSeF?

How is the initial authorization assigned in KSeF for a taxpayer that is not a natural person?

How to submit the ZAW-FA application?

How to grant KSeF authorization for an accounting company?

How to create a KSeF certificate?

How to create a KSeF token?