- Phased Implementation of KSeF: Starting from February 1, 2026, large companies in Poland (with sales exceeding PLN 200 million in 2025) will begin transitioning to the National e-Invoicing System (KSeF), followed by other entrepreneurs from April 1, 2026.
- Adaptation Period and Simplifications: The bill includes taxpayer-friendly provisions such as the ability to issue invoices offline until the end of 2026, and postponing certain requirements until July 31, 2026, to help businesses adapt to the new system.
- Support for Small and Digitally Excluded Taxpayers: Small-scale entrepreneurs and those with limited digital capabilities can continue issuing invoices in paper or electronic form outside the KSeF system until September 30, 2026.
- Consumer Invoices and Attachments: Entrepreneurs will be able to issue consumer invoices electronically in the KSeF upon customer request, and the system will support sending attachments with e-invoices to include detailed data necessary for tax settlements.
- Technical Preparations and Support: The Ministry of Finance plans to publish the act in early 2025, with full application starting February 1, 2026. Businesses are encouraged to start preparing now, with support available from experts to ensure a smooth transition.
Source Crowe
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
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