- Phased Implementation Timeline: Poland’s Ministry of Finance has introduced a phased rollout for mandatory e-Invoicing through the National e-Invoicing System (KSeF), starting February 1, 2026, for large businesses, with smaller enterprises required to comply by April 1, 2026. Specific requirements will be deferred until July 31, 2026.
- Grace Period for Transition: A grace period until late 2026 allows all taxpayers to issue e-Invoices offline, particularly benefiting those with limited digital access. Additionally, “digitally excluded” businesses can continue using their current invoicing formats until September 30, 2026.
- Inclusion of Consumer Invoices: The amendments allow consumer invoices to be managed within KSeF, enhancing operational efficiency by enabling businesses to handle multiple invoice types in a single system.
- Preparation for Full Functionality: The draft emphasizes the need for complete technical functionalities of KSeF to be established before the mandatory compliance deadlines, ensuring a smoother transition and robust support from the National Revenue Administration.
- Strategic Goals and Future Steps: The changes reflect Poland’s commitment to digital tax administration under the National Recovery and Resilience Plan (NRP), with the draft set for Council of Ministers adoption in Q4 2024, promoting collaboration with businesses to ensure a seamless transition to the new system.
Source: rtcsuite.com
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See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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.