On January 19, 2024, the Finance Minister of Poland announced that the mandatory implementation of the national e-invoicing system (KSeF) will be delayed due to system errors identified by the Ministry of Finance. The new implementation date is yet to be determined, as the Ministry will commission an external IT audit of KSeF to address the issues.
However, taxpayers can still voluntarily use KSeF starting January 1, 2022. The e-invoicing obligation was originally planned to be mandatory from July 1, 2024, for most Polish businesses involved in business-to-business transactions. For small and medium-sized companies exempt from value-added tax (VAT), the KSeF mandate was scheduled to begin from January 1, 2025.
The Minister of Finance, Andrzej Domański, explained that an external IT audit is necessary to ensure that KSeF operates smoothly and effectively. He also mentioned that the audit results will determine the new implementation date. Marcin Łoboda, head of KAS, added that the KSeF should be able to function even in the event of errors or IT problems, to ensure the smooth operation of businesses.
The postponement decision was made after considering the readiness of the project and the opinions of entrepreneurs. The Minister also emphasized his responsibility for budget revenues and the stability and predictability of running a business in Poland. The date of the mandatory e-invoicing postponement has yet to be announced. However, it is expected to be in 2025.