- The Polish Ministry of Finance announced updates on the KSeF e-invoicing system.
- The revised draft law considers feedback from November 2024 consultations.
- Mandatory KSeF implementation will occur in two stages:
- 1 February 2026 for large taxpayers with 2024 turnover over PLN 200 million.
- 1 April 2026 for other taxpayers, excluding the smallest digitally excluded ones.
- Smallest entities have until 1 January 2027 to comply.
- VAT RR invoices are exempt from mandatory KSeF until 1 April 2026.
- Certain obligations are postponed until 31 December 2026:
- Invoices can still be issued from cash registers.
- No penalties for invoicing errors via KSeF.
- No need to provide KSeF number in payments.
- No obligation for small transactions to use KSeF.
- From 1 November 2025, taxpayers can apply for authentication certificates.
- Permanent Offline24 mode allows indefinite invoice issuance outside KSeF during technical issues.
Source: sovos.com
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.
