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Poland

Ministry of Finance updates obligatory e-invoicing regulations

22 hours ago
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8 min read
  • Implementation Timeline: The Polish Ministry of Finance announced that mandatory e-invoicing (KSeF) will take effect on February 1, 2026, for large enterprises with annual sales over PLN 200 million, and on April 1, 2026, for all other businesses, including foreign entities with a fixed establishment in Poland.
  • Key Changes and Provisions: The updated regulations allow invoicing via cash registers until the end of 2026, postpone the requirement for including the KSeF number in payments until late 2026, and suspend penalties for KSeF-related violations until the end of 2026. Additionally, B2C e-invoicing remains optional, and taxpayers can issue paper or electronic invoices for smaller transactions until the end of 2026.
  • Transition Support Needed: The move to mandatory e-invoicing represents a significant shift in processes and technology for many businesses, necessitating professional assistance to navigate compliance and implementation effectively.

Source

Draft Regulation – Unofficial translation in English

Project of November 5, 2024

ACT

of ………………… 2024

on amending the Act on Goods and Services Tax and amending the act on amending the Act on Goods and Services Tax and certain other acts

Article 1. The Act of March 11, 2004, on Goods and Services Tax (Journal of Laws of 2024, items 361, 852, 1473) is amended as follows:

  1. In Article 106e: a) In point 5, after the words “point 24 lit. b”, the words “and point 25” are added. b) In point 24, the period is replaced with a semicolon, and point 25 is added as follows: “25) in cases where the purchaser is a taxpayer whose sales are exempt from tax under Article 113(1) and (9), or who performs exclusively tax-exempt activities under Article 43(1) or regulations issued under Article 82(3), not registered as a “VAT exempt taxpayer” in the list referred to in Article 96b(1) – the tax identification number of the purchaser, if the purchaser possesses it.”
  2. Article 106f(2) is amended to read: “2. The provisions of Article 106e(1)(16–21, 24, and 25) and (2–6, 10, and 11) apply accordingly.”

Article 2. The Act of June 16, 2023, on amending the Act on Goods and Services Tax and certain other acts (Journal of Laws of 2023, item 1598 and Journal of Laws of 2024, item 852) is amended as follows:

  1. In Article 1: a) After point 8, point 8a is added as follows: “8a) after Article 106b, Article 106ba is added as follows: “Article 106ba. In cases where an invoice is issued to a taxpayer or to a legal person that is not a taxpayer, those entities are obliged to provide the tax identification number if they use this number for the purpose of issuing this invoice.” b) In point 12: – In Article 106ga(4), the words “points 1 and 2” are replaced with “points 1, 2, and 4.” – In Article 106gb(6), the introduction to the enumeration is amended to read: “In cases where a structured invoice is issued to a purchaser who does not use a number by which they are identified for tax purposes or a tax identification number for the purpose of issuing this invoice, the taxpayer is obliged to ensure that this purchaser has access to the structured invoice through:” c) In point 22, in letter a, in the first item of the bullet, the words “for one recipient” are deleted in point 8a. d) In point 24, in Article 106nf, after paragraph 8, paragraph 8a is added as follows: “8a. In cases of providing the invoice referred to in paragraph 1 to a purchaser who does not use a number by which they are identified for tax purposes or a tax identification number, using the National e-Invoicing System, the provision of Article 106gb(6) applies accordingly.” e) In point 26, in Article 106s, the word “taxpayer” is deleted in the introduction to the enumeration. f) In point 34: – Articles 145l and 145m are repealed. – After Article 145m, Articles 145n–145r are added as follows: “Article 145n. From February 1, 2026, to March 31, 2026, taxpayers required to issue structured invoices may issue electronic invoices or paper invoices if their total sales value (including tax) did not exceed PLN 200,000,000 in the previous tax year. Article 145o. 1. From April 1, 2026, to September 30, 2026, taxpayers required to issue structured invoices may issue electronic invoices or paper invoices if:
    1. they issue only invoices where the total amount due on the invoice is less than or equal to PLN 450, and
    2. the total sales value (including tax) documented by these invoices issued in that month is less than or equal to PLN 10,000.
    1. The taxpayer referred to in paragraph 1 loses the right to issue electronic invoices and paper invoices starting from the invoice for which the following is exceeded:
    1. PLN 450 in total amount due on the invoice or
    2. PLN 10,000 in total sales value (including tax) documented by these invoices issued in that month. Article 145p. 1. From February 1, 2026, to July 31, 2026, taxpayers required to issue structured invoices may issue:
    3. electronic invoices or paper invoices using cash registers;
    4. fiscal receipts recognized as invoices issued according to Article 106e(5)(3).
    1. The sales values documented by invoices referred to in paragraph 1(1) are not included in the total sales value including tax referred to in Article 87(6e)(1) and (2).
    2. The provisions of Article 106h(1) do not apply to the invoices and fiscal receipts referred to in paragraph 1.
    3. Invoices referred to in paragraph 1(1) for which the sales value and due tax have been included in the daily fiscal report from the cash register are recorded in the records referred to in Article 109(3) in the reporting period in which they were issued. These invoices do not increase the sales value and due tax for the period in which they were recorded in this record. Article 145r. 1. From February 1, 2026, to December 31, 2026, taxpayers required to issue structured invoices may issue invoices in the manner specified in Article 106nh(1).
    4. Taxpayers are obliged to send invoices issued in the manner specified in Article 106nh(1) to the National e-Invoicing System for the purpose of assigning a number identifying these invoices in the National e-Invoicing System no later than the next business day after the day they were issued.
    5. The provisions of Article 29a(13b), Article 86(19ab), Article 106nh(3) and (4), Article 108g(1) and (3), Article 112aa of the Act and Article 193a § 1a point 2 of the Tax Ordinance apply accordingly.”
  2. In Article 3, in point 4, Article 297h is amended to read: “Article 297h. § 1. Structured invoices referred to in Article 2 point 32a of the Act of March 11, 2004, on Goods and Services Tax, invoices referred to in Article 106nf(1) and Article 106nh(1) of this Act, after being sent to the National e-Invoicing System, as well as VAT RR invoices and VAT RR CORRECTION invoices referred to in Article 116(3b) of this Act, issued using the National e-Invoicing System and other data resulting from the National e-Invoicing System, are made available solely to:
    1. the authorities of the National Tax Administration – for the purpose of fulfilling their statutory duties;
    2. the authorities listed in Article 297 § 1 points 2a–3 and 7–9, Article 299g § 1, and Article 299h § 1 – on the terms specified in these provisions. § 2. The provisions of Article 297 § 3 apply accordingly to invoices and other data resulting from the National e-Invoicing System referred to in § 1, made available to the authorities listed in Article 297 § 1 points 2a–3 and 7–9.”
  3. Article 17 is amended to read: “Article 17. The provisions of:
    1. Article 108a of the Act amended in Article 1, in the wording granted by this Act,
    2. Article 108g of the Act amended in Article 1 – apply to payments made from August 1, 2026.”
  4. After Article 17, Article 17a is added as follows: “Article 17a. For invoices other than structured invoices, sent to the National e-Invoicing System before the entry into force of this Act, which have been assigned a number identifying these invoices in the National e-Invoicing System, the provisions of Article 112aa of the Act amended in Article 1 in its previous wording apply accordingly.”
  5. In Article 23: a) After point 3, point 3a is added as follows: “3a) Article 2 point 3 regarding Article 17a, which comes into force on November 1, 2025;” b) In point 4, the words “point 7 lit. e, point 13 lit. b regarding Article 106h(2) and (4),” are deleted.

Article 3. The Act comes into force on the day following its announcement, except for Article 1, which comes into force on February 1, 2026.

FOR LEGAL, LEGISLATIVE, AND EDITORIAL COMPLIANCE

Renata Łućko
Deputy Director
Legal Department at the Ministry of Finance
/- signed with a qualified electronic signature

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