Poland’s Senate Approves KSeF Implementation and Tax Code Amendments, Awaits Final Sejm Approval

• Poland’s Senate approved the bill for the National e-Invoicing System (KSeF) and amendments to the Fiscal Penal Code.
• The bill passed the Sejm on 25 July 2025 and includes minor editorial changes.
• The Senate endorsed the VAT amendment for KSeF with only stylistic and terminology corrections.
• Rollout schedule:
• 1 February 2026: Large taxpayers must comply.
• 1 April 2026: All other businesses, including VAT-exempt entities, must comply.
• 1 January 2027: Micro entities have deferred implementation.
• All taxpayers must be able to receive e-invoices via KSeF from February 2026.
• Transitional measures include deferred OCR enforcement and optional B2C invoicing.
• VAT refund term reduced to 40 days.
• Changes in the Penal Fiscal Code reduce sanctions for certain tax infractions.
• The bill returns to the Sejm for final approval and is expected to be signed into law by the President.
• Public testing of KSeF 2.0 API and issuance certificates available by late 2025.

Source: rtcsuite.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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