The Ministry of Finance has concluded an external audit of the National e-Invoice System (KSeF), exposing critical flaws in its implementation. As a result, the mandatory launch of KSeF will be phased, with entrepreneurs exceeding PLN 200 million in sales value mandated to adopt it from February 1, 2026, and others from April 1, 2026. Minister of Finance Andrzej Domański and National Tax Administration head Marcin Łoboda disclosed the audit results, highlighting systemic deficiencies justifying a significant delay in the implementation.
The audit unveiled numerous issues including poorly designed IT architecture, management errors, and lack of transparent documentation. Despite signals of these problems in 2023, corrective actions were not taken. Consequently, the Ministry plans to rebuild the system architecture from scratch with specialized IT teams to ensure reliability and functionality.
The Ministry conducted consultation meetings with stakeholders, informing legislative changes based on the audit. The legislative process will occur in two stages, with the first focusing on rescheduling the mandatory KSeF implementation and associated penalties. The second stage will address detailed legislative solutions.
Postponing KSeF affects planned educational activities for entrepreneurs. Training has begun for employees, with intensified sessions scheduled closer to the implementation date. Tax offices will offer individual consultations, and a National Tax Information hotline will be established in January 2025 to assist with KSeF-related queries. An extensive information campaign will support these training activities. You can find the official announcement here.
