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KSeF Amendment: Phased E-Invoicing Implementation and Offline Mode Until 2026

  • Ministry of Finance presented draft bill amending KSeF regulations
  • Companies in Poland will switch to National e-Invoicing System (KSeF) in stages from 2026
  • Proposed taxpayer-friendly simplifications during first period of mandatory e-invoicing
  • Gradual introduction of e-invoicing obligation for active taxpayers and VAT-exempt taxpayers
  • Entrepreneurs have until 31 July 2026 to adapt IT systems and processes to new requirements
  • Postponement of certain KSeF solutions until 31 July 2026 to ease transition for entrepreneurs
  • Offline mode for issuing invoices without being connected to KSeF system until end of 2026
  • Current form of invoices for “digitally excluded” taxpayers to be maintained

Source: crowe.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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