- The Polish government has introduced proposed amendments to the VAT obligations concerning the KSeF (National e-Invoice System), allowing additional time for taxpayers to comply with certain requirements and permitting offline invoice issuance until the end of 2026.
- The mandatory KSeF implementation remains for all taxpayers, with specific deadlines set: February 1, 2026, for those with sales exceeding PLN 200 million in 2025, and April 1, 2026, for all other taxpayers.
- A transition period until September 30, 2026, will allow “digitally excluded” taxpayers with limited invoice activity to continue issuing invoices in their traditional formats.
- Key requirements such as providing KSeF numbers in e-invoice payments and moving invoices from cash registers to KSeF have been postponed until July 31, 2026, along with penalties for non-compliance.
- The draft amendment also clarifies the use of KSeF data by the National Revenue Administration (KAS) and aligns with broader reform goals outlined in Poland’s National Recovery and Resilience Plan (KPO).
Source Pagero
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
