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Poland: Bill on national electronic invoicing system (KSeF) passed by Council of Ministers

Includes various proposed amendments related to KSeF and value added tax (VAT)

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June 25, 2025

The Council of Ministers on June 17, 2025, passed a bill providing for introduction and simplification of the national electronic (e-invoicing) system (KSeF).

Proposed amendments in the bill include:

  • Introduction of the obligation to issue e-invoices for all taxpayers (for active taxpayers and taxpayers exempt from value added tax (VAT))
  • Maintaining the options to issue invoices by means of cash registers until the end of 2026
  • Permanent introduction of the possibility for taxpayers to voluntarily use the “offline24” mode
  • Postponement of the application of penalties until the end of 2026
  • Reduction by 1/3 of the basic VAT refund deadline (from 60 to 40 days)

The bill will now move to the lower house of Parliament (Sejm).

Read an June 2025 report prepared by the KPMG member firm in Poland

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