- Entrepreneurs are submitting mass requests to be exempt from using the National e-Invoice System (KSeF), citing Article 51(2) of the Polish Constitution.
- The tax authorities (KAS) have issued a directive refusing such exemptions, stating there is no legal basis for them.
- Large companies must use KSeF from February 1, 2026; small and medium businesses from April 1, 2026; and micro-businesses from January 1, 2027.
- Sanctions for non-compliance will begin in 2027.
- The authorities argue that the information collected by KSeF is necessary and does not violate constitutional rights.
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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