E-Invoicing: Draft Act Amending the Act Amending the Act on Value Added Tax and Certain Other Acts

Postponement of E-Invoicing Implementation: The draft act amends the previous KSeF Act by postponing the mandatory implementation of e-invoicing in the National e-Invoicing System (KSeF) to February 1, 2026, to allow for further consultation and feedback from businesses.
Staged Rollout for Taxpayers: The proposal outlines a phased introduction of mandatory KSeF for all taxpayers, starting with those whose sales exceeded PLN 200 million in 2025 on February 1, 2026, followed by other entrepreneurs on April 1, 2026.
Additional Extensions and Simplifications: The draft includes a six-month extension for certain requirements, such as providing KSeF numbers in payments and penalties for non-compliance, and allows for the use of an offline mode until the end of 2026.
Consumer Invoices and Digital Exclusion: The draft permits the issuance of consumer invoices within the KSeF and provides a transitional provision for “digitally excluded” taxpayers to issue invoices in the current format until September 30, 2026.
Clarification for Authorities and Compliance Goals: The act aims to clarify the use of KSeF data by tax authorities and align with the objectives of the National Recovery and Resilience Plan, with the Ministry of Finance leading the project development. The draft is expected to be submitted for adoption by the Council of Ministers in the fourth quarter of 2024.

Source gov.pl

E-invoicing