- Launch Dates and Predictability: The mandatory implementation of the National e-Invoicing System (KSeF) will start on February 1, 2026, for businesses with gross sales exceeding PLN 200 million, and on April 1, 2026, for smaller entities. The sales threshold will now be based on 2024 data, providing greater predictability for businesses regarding their compliance requirements.
- Transitional Periods and Micro-Entrepreneur Limits: Transitional periods for compliance have been extended to December 31, 2026, including the phase-out of simplified invoices and the introduction of sanctions. However, limits for micro-entrepreneurs remain unchanged, which may create practical challenges for small businesses that struggle to meet the criteria for issuing invoices.
- B2C Invoices and Offline Mode: The use of KSeF for B2C transactions remains voluntary, allowing flexibility for businesses. A permanent offline mode is introduced, enabling businesses to issue invoices outside the KSeF system, but the deadline for sending these invoices to KSeF remains short (the next business day), raising concerns about practicality in case of technical issues. The requirement to provide the KSeF number in B2B transfers is postponed until January 1, 2027, though it remains a contentious issue.
Source MDDP
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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