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Mandatory KSeF: Who’s Affected, How to Invoice During Outages, VAT Taxpayers’ Future in 2026

  • Electronic invoicing will become mandatory in Poland in 2026.
  • Companies must join the National e-Invoice System (KSeF) by February or April 2026, depending on their 2024 sales level.
  • KSeF is a system for issuing, receiving, and archiving structured invoices electronically.
  • The system aims to automate document flow and reduce tax fraud.
  • Implementation requires adapting accounting systems and reorganizing collaboration between finance, legal, and IT departments.
  • All active VAT taxpayers must comply, with implementation varying by business size and financial systems used.
  • Large companies face complex technological projects, while small and medium enterprises face organizational challenges.
  • VAT-exempt taxpayers and those using special procedures are not required to use KSeF but can opt in voluntarily.
  • Free tools will be available for smaller entities, such as the Taxpayer Application and e-Microfirm.
  • Offline invoicing solutions are needed for KSeF outages or access issues.

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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