The amendment to the Goods and Services Tax Act, known as the “KSeF Act” (effective from 16 June 2023), mandates e-invoicing through the National e-Invoice System (KSeF) starting on 1 July 2024. However, due to technical inefficiencies, the implementation of mandatory KSeF was postponed to 1 February 2026 through further amendments.
The Ministry of Finance consulted with over 10,000 business representatives from February to March 2024, gathering valuable feedback and suggestions, especially on simplifying the legal requirements for KSeF. In response to these consultations, pre-consultations on potential simplifications took place in April 2024, with proposed changes published for feedback by 19 April 2024. Additional consultations in July 2024 focused on postponing certain invoicing requirements and incorporating additional data on invoices. The resulting draft act reflects these consultations, aiming to streamline KSeF’s implementation and improve the legal framework for businesses.
Key Planned Solutions and Implementation Methods:
- Mandatory KSeF Phasing for Taxpayers:
– From 1 February 2026 for businesses with sales exceeding PLN 200 million in 2025.
-From 1 April 2026 for other businesses.
- Extended Deadlines for Additional Solutions (until 31 July 2026):
– Delaying requirements for including KSeF numbers in e-invoice payments.
– Maintaining deferred deadlines for KSeF compliance regarding cash-register invoices.
– Postponing penalty imposition for KSeF non-compliance.
- Offline Mode Use: Allowing all taxpayers to use an offline mode until the end of 2026.
- Consumer Invoices: Permitting issuance of consumer invoices through KSeF.
- Transitional Provision for Small-Scale Taxpayers: Digitally excluded small-scale taxpayers can continue issuing invoices in their current format until 30 September 2026.
- Full KSeF Technical Capabilities: Ensuring the system is fully functional before mandatory requirements take effect.
These amendments align with the goals of the National Recovery and Resilience Plan (KPO), enhancing the regulatory environment and supporting efficient KSeF adoption.
