- The Ministry of Finance announced a draft amendment to the Act on the National e-Invoicing System on 23 May 2025.
- The changes are based on consultations and stakeholder suggestions.
- New implementation timeline for KSeF:
- From 1 February 2026 for large taxpayers with sales over PLN 200 million in 2024.
- From 1 April 2026 for all remaining entrepreneurs.
- From 1 January 2027 for the smallest taxpayers with invoices not exceeding PLN 450 and monthly sales not exceeding PLN 10,000.
- Facilitative measures until the end of 2026:
- Invoices can still be issued from cash registers.
- No penalties for invoicing errors through KSeF.
- No need to include KSeF invoice number in payments.
- VAT RR invoices not mandatory via KSeF, voluntary from 1 April 2026.
- Key changes compared to the original proposal:
- Consumer invoices (B2C) can be issued.
- Purchasers must inform sellers of their VAT status.
- Structured invoices with attachments allowed with prior notification.
- Option to issue structured invoices offline, submitted to KSeF next business day.
- Documentation for KSeF 2.0 expected in June 2025, including new invoice structure and API specification.
Source: krgroup.eu
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.
