On 26 April 2024, during a press briefing by the Minister of Finance, new dates of introducing the mandatory use of KSeF (National e-Invoicing System) were given. Some taxpayers will be covered by the obligation as of 1 February 2026 and the rest as of 1 April 2026.
The National e-Invoicing System (KSeF) is an ICT system for exchange of e-invoices between taxable persons, enabling real-time overview of invoices by tax authorities. Since 1 January 2022, the use of KSeF in Poland has been voluntary, yet its application was to become mandatory for the majority of taxpayers on 1 July 2024, with the rest of them to be covered by this obligation starting from 1 January 2025. The Minister of Finance believes that these dates should be postponed and, to enable it, legislative work must be taken up.
During the press briefing, the Minister of Finance explained that the performed audit of the National e-Invoicing System identified some critical errors making the implementation scheduled for 1 July 2024 and 1 January 2025 impossible.
When will KSeF become mandatory?
The mandatory use of KSeF is to begin on 1 February 2026, while this obligation is to first be imposed on businesses with sales (turnover) exceeding PLN 200 million in a taxable year. Other taxpayers are to be covered by it on 1 April 2026.
What will be the order of work on KSeF implementation?
The Minister of Finance stressed that an amendment to the law setting forth the current deadlines for the implementation of KSeF will be prepared as a matter of urgency.
Next, a new bill will be drawn up and broad consultations with participation of the business community and tax advisors will be launched to develop an optimal model of the National e-Invoicing System. Each stage of the process will be communicated to taxpayers via websites of the Minister of Finance and press releases.
What about the taxpayers who have already implemented KSeF?
The Minister of Finance assured that he will make every effort to ensure that taxpayers who have already implemented KSeF will not have to make significant changes and incur additional costs as a result.
What will be the relation between KSeF and VIDA?
The Minister of Finance stated that actions will be taken to align, as much as possible, the Polish e-invoicing system with the EU system proposed under VIDA package. As a reminder, the VIDA package is a draft amendment to the provisions of the VAT Directive (Directive o. 2006/112/EC) and Council Regulations No. 904/2010 and 282/2011. The amendments brought by the package revolve around the issues of reporting and adjusting it to Digital Reporting Requirements (DRR).
