- From February 1, 2026, the date of issuing an e-invoice is generally the day it is sent to KSeF.
- The new KSeF 2.0 law introduces an offline24 mode, allowing invoices to be issued outside KSeF, with mandatory submission by the next business day.
- For offline24 invoices, the issue date is the date indicated by the taxpayer on the invoice (field P_1), not the date sent to KSeF.
- If the date in field P_1 is earlier than the submission date, the invoice is considered issued in offline24 mode.
- The belief that the issue date is always the KSeF submission date is incorrect due to these new rules.
Source: mddp.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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