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During a press conference held on 19 January 2024, the Minister of Finance announced that the provisions on the mandatory use of KSeF would not begin until the end of 2024. A new effective date is to be provided once an internal audit of the system is completed.

KSeF is now used on a voluntary basis, primarily by companies that want to prepare for the mandatory use thereof, which was to begin on 01 July 2024 (for active VAT payers) and on 01 January 2025 (for VAT-exempt taxable persons). Because of the identified deficiencies related to coding, functionality and, first and foremost, performance of the system, likely to lead to a situation where businesses would be unable to issue invoices, the Minister of Finance announced that the mandatory use of KSeF would not begin until the end of 2024.

This means that until the end of the year companies are not obliged to use KSeF, yet they can do so on a voluntary basis. At present, no changes to the currently applicable invoice logical structure (FA(2)) have been announced.

Moreover, representatives of the Ministry of Finance stressed that works on tools to ensure robustness of the tax system, despite the lack of obligation to use KSeF, are underway.

In addition, a tender is to be announced for performing an audit of KSeF (in terms of the operation of the source code and system functionality), after which a new date for introducing mandatory e-invoicing is to be scheduled.

Notably, changes will be designed and the new deadline for introducing the mandatory use of KSeF will be set considering the opinions submitted by the business community.

Ministry of Finance’s announcement: Mandatory use of the National e-Invoicing System (KSeF) postponed - Ministry of Finance - Gov.pl (www.gov.pl)

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