According to the results of an IT audit by the Ministry of Finance, the obligation to issue invoices in the National e-Invoicing System (KSeF) in Poland has been postponed to February 2026. The ministry has decided to introduce the system gradually in two stages. This approach brings both advantages and challenges.
One practical challenge is the potential confusion among taxpayers regarding the identification of entities that are required to issue invoices in the KSeF and those that can continue to voluntarily use the system. The turnover criteria for determining this demarcation need to be clarified.
As a result of the postponement, certain related solutions such as sanctions, payments with a KSeF number, and eliminating invoicing from cash registers will also be postponed. The proposals in these areas will be included in the ministry’s upcoming legislation in the autumn.
However, the basic assumptions of the project remain unchanged. The date of issuance of a structured invoice will still be considered the date of its submission to the KSeF. The scope of the system will continue to cover transactions subject to VAT in Poland, including those carried out by foreign entities through a fixed establishment in the country. A new feature may be the possibility of temporary offline use of the system.
Overall, while the implementation of the KSeF is being postponed, certain aspects and principles of the system will remain intact.
Source MDDP
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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
