- The obligation to issue invoices via KSeF depends on the gross sales value achieved in 2024, not 2025.
- Companies exceeding 200 million PLN in gross sales in 2024 must implement KSeF earlier (from February 1, 2026).
- Smaller taxpayers and those issuing invoices via cash registers have additional time to prepare (until the end of 2026).
- The sales threshold includes domestic sales, exports, and intra-community supplies, but excludes certain purchases and transactions outside Poland.
- Some KSeF obligations and rights have specific implementation dates, such as the ability to download an issuer certificate from November 1, 2025.
Source: ksiegowosc.infor.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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