- On November 6, 2024, the Polish Ministry of Finance released a draft amendment to the KSeF (National e-Invoice System) obligation, along with new technical documents outlining the draft schemas FA_VAT(3) and FA_VAT_RR(1), while opening public consultations on these changes.
- Key legal and business changes confirmed in the draft Act include mandatory e-invoicing deadlines: February 1, 2026, for taxpayers with sales exceeding PLN 200 million and April 1, 2026, for all other taxpayers, with voluntary B2C e-invoicing allowed.
- A transition period allows micro-enterprises with monthly sales under PLN 10,000 to defer e-invoicing until September 2026, while cash registers can still issue invoices until August 1, 2026, and KSeF identification numbers will be required for payments starting August 1, 2026.
- Technical updates in the draft schema FA_VAT(3) include provisions for submitting e-invoice attachments, generating QR code certificates for offline situations, and aligning KSeF environments to transition to a mandatory system by Q4 2025.
- Public consultations on the draft Act and technical documentation are open until November 19 and November 22, respectively, allowing taxpayers to submit comments to designated email addresses for feedback and engagement.
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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
