- Until the end of 2026, sellers will not face penalties for not issuing invoices through the KSeF system, and buyers will not lose the right to deduct VAT.
- From February 1, 2026, using KSeF becomes mandatory for the largest VAT taxpayers, and for most others two months later.
- Some entities, such as foreign taxpayers without a permanent establishment in Poland, are exempt from the KSeF obligation.
- Invoices can be issued outside KSeF during system failures, but must be submitted to KSeF after the issue is resolved; failure to do so may result in penalties for sellers.
- Issuing invoices outside KSeF without justification may lead to sanctions for sellers and uncertainty for buyers regarding the validity of the invoice.
Source: podatki.gazetaprawna.pl
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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