- Phased Implementation and Extended Deadlines: Poland’s Ministry of Finance announced a phased rollout for mandatory e-Invoicing through the National e-Invoicing System (KSeF), starting February 1, 2026, for large businesses and April 1, 2026, for smaller enterprises, with certain requirements deferred until July 31, 2026.
- Grace Period and Digital Inclusion: A grace period allows taxpayers to use an offline mode for issuing e-Invoices until the end of 2026, and digitally excluded businesses can continue using current invoice formats until September 30, 2026, ensuring the digital shift does not disadvantage small or digitally challenged businesses.
- Enhanced Flexibility and Technical Readiness: Consumer invoices will be included in KSeF, streamlining operations for businesses. The draft act emphasizes establishing full KSeF technical functionalities before mandatory compliance to ensure a smooth transition and robust support, aligning with Poland’s National Recovery and Resilience Plan (NRP) for digital tax administration.
Source RTCsuite
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