- Poland’s Ministry of Finance published a draft amendment to the VAT Act for mandatory e-invoicing (KSeF) on 11 April 2025.
- Public consultation ended on 25 April 2025; KSeF 2.0 interface software and logical structure FA(3) were published in May 2025.
- Mandatory KSeF functionality will be available in a test environment from 1 November 2025.
- The draft includes new solutions based on business feedback, such as postponing the KSeF ID requirement with payments and allowing attachments.
- Effective dates for KSeF remain 1 February 2026 for large companies and 1 April 2026 for others.
- Invoices can be issued offline permanently, with submission to KSeF required by the next business day.
- Invoices for purchasers without a NIP must be delivered as agreed; domestic taxpayers receive invoices directly in KSeF.
- Invoice issuer certificates will be available from 1 November 2025 for authentication during system failures and offline modes.
- Structured invoices can include attachments with specific information but not advertising content; notification to the National Revenue Administration is required for sending attachments.
Source: taxathand.com
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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