- The Polish Ministry of Finance has introduced changes to the KSeF system, delaying some obligations for businesses.
- The KSeF obligation will be implemented in two phases:
- February 1, 2026: Businesses with sales exceeding 200 million PLN in 2025.
- April 1, 2026: All VAT taxpayers.
- The Ministry has introduced “facilitations” and postponed deadlines to ease the transition to e-invoicing.
- Until July 31, 2026, KSeF numbers are not required in payments, including split payments.
- Penalties for non-compliance with KSeF obligations will not be imposed until July 31, 2026.
- “Digitally excluded” taxpayers can issue invoices worth 450 PLN gross in traditional formats until September 30, 2026, as long as the total value of such invoices does not exceed 10,000 PLN per month.
- The option to use offline mode will be available until the end of 2026.
- Businesses can now issue e-invoices in KSeF for consumers, providing more flexibility.
- A new version of the e-invoice structure, FA(3), is being introduced, allowing for attachments.
- Businesses should start preparing for the FA(3) structure now, even though the testing environment is not yet available.
- Implementing KSeF requires careful planning and preparation.
Source: crido.pl
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.
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