The national e-Faktur strategy does not importantly alter the scope of the economical operators covered by the State observation. He doesn't open your eyes. You already see a lot utilizing JPK. KSeF changes something else: visual acuity.
JPK has been operating for years. This includes VAT sales and purchases — contractors, values, frequencies, seasonality. It's not a full accounting — it's a marketplace X-ray. And this x-ray includes not a fewer companies, but an essential part of the real economy.
If the marketplace is measured not by the number of entities but by the share of GDP, the JPK has long seen almost everything crucial — large and medium-sized enterprises, wholesale, distribution, production, logistics, commercial networks. This is where the crucial business value is generated. This is where price, margin, contract competition takes place. Micro-enterprises exempt from VAT may be numerous, but their macroeconomic importance is marginal. 2 bakers in a tiny town don't make a global market, they make local relations. If no JPK or KSeF are needed due to the fact that they compete with bread quality or client service, so even if the worse baker knows the prices and customers of the competitor, he will not defeat it.
The communicative that KSeF drastically expands surveillance is mostly false. The scope was already very wide. The state has already had insights into supply chains, turnovers, relationships between companies. The JPK did something fundamental — made the marketplace visible to bureaucracy. KSeF doesn't do it again. The difference is different. On resolution!
JPK shows the effects of the decision, KSeF shows the decisions themselves. JPK operates the aggregate, KSeF operates the event. JPK is simply a list of contents, KSeF is simply a full book along with footnotes. It's a qualitative change, not a quantitative change.
KSeF makes understatements disappear. invoicing items, unit prices, rebates, corrections, trading conditions, time sequences appear. This is no longer a cognition of how much the company sold in a given month. This is the cognition of how the company sells, to whom it gives way, where it negotiates, where it keeps a hard line, and where it balances at the cost limit.
In this sense, KSeF does not grow the map. He sharpens it. He's taking an aerial photograph from a satellite image. From the contour — structure. From the marketplace as a set of statistic — the marketplace as a log event.
And that's where the real change lies. Not in the number of companies covered by the scheme, but in that companies with the top economical importance become described much more accurately than always before. KSeF doesn't make you start seeing more companies. Makes him start to know a lot more about the same companies.
Therefore, the dispute over whether JPK covers 90% and KSeF will increase it to 95% of the marketplace (in terms of share in GDP alternatively than number of companies) is simply a substitute dispute. Another crucial question is whether the State, having specified data resolution, remains solely a regulator, or whether it becomes an infrastructure associate in the marketplace — even if it does not formally communicate this cognition to anyone.
Because real change isn't about individual watching. It's how he sees it!
Grzegorz GPS Swiderski
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PS. To be continued, there will be a full of 4 parts:
- Part I. KSeF does not extend surveillance. KSeF increases resolution.
- Part II. KSeF practice: HurtPol versus Kowalski and Sons.
- Part III. admin of KSeF. Which is where the power truly lies.
- Part IV. KSeF technology – sovereignty ends where the cable ends!
Tags: gps65, KSeF, JPK, finance, economy, taxes, business, state.
