- Implementation Timeline for KSeF: The Ministry of Finance has proposed the mandatory National e-Invoicing System (KSeF) for all taxpayers, starting from 1 February 2026 for large enterprises and from 1 April 2026 for other entrepreneurs. Some requirements, such as providing the KSeF number in payments for e-invoices, have been postponed to 31 July 2026.
- Transitional Provisions: The Ministry has introduced measures to simplify the initial implementation of KSeF, including the use of an offline mode until the end of 2026 and allowing consumer invoices to be issued through KSeF. Taxpayers who are digitally excluded can continue issuing invoices in the current form until 30 September 2026.
- Technical Enhancements and Legal Framework: The Ministry aims to ensure full technical functionalities of KSeF before the regulations take effect. This includes changes to the draft law to clarify the National Revenue Administration’s use of KSeF data and the introduction of a new role for “employees.”
- Consultation on Logical Structures: The Ministry is consulting on modifications to the logical structures of invoices (FA(3) and FA_RR(1)), including the rules for indicating payment dates and marking local government units (LGUs). These changes aim to address feedback from entrepreneurs, software providers, and accounting representatives.
- Submission of Feedback: Comments on the draft law can be submitted until 19 November 2024, and on the business solutions until 22 November 2024. Details of the consultations and how to submit feedback are available on the Ministry of Finance’s website.
Source: gov.pl
See also
ee 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.
