The Government Publishes Proposals for Updating the Conditions for the National e-Invoice System (KSeF)
The Chancellery of the Prime Minister has published the outline of a draft law amending the VAT Act and specific other laws.
The draft law outlines changes in the process of implementing and subsequently operating the planned National e-Invoice System (KSeF). The proposed changes include extending the transitional periods for the mandatory use of KSeF for certain entities.
Demands for changes to some features of the planned system were raised during ministerial consultations with businesses held from February to July 2024. Several of the dozens of proposals submitted by consultation participants will now be incorporated into the upcoming KSeF amendments.
The critical dates for the implementation of KSeF obligations, as revealed in January 2024, remain unchanged:
- February 1, 2026: The obligation will apply to entrepreneurs whose sales exceeded PLN 200 million in the previous year.
- April 1, 2026: The obligation will apply to all other entrepreneurs.
However, a six-month delay (until July 31, 2026) will be applied to some other provisions:
- The requirement to include the KSeF number in payments for e-invoices, including those made under the split payment mechanism.
- An additional delay regarding invoices issued from cash registers.
- An additional deferral of deadlines related to penalties for non-compliance with KSeF requirements.
Furthermore, the government intends to allow all taxpayers to use the so-called KSeF Offline Mode until the end of 2026.
Additionally, a notable new feature will be introduced: the option to issue consumer (B2C) invoices within KSeF.
The Chancellery also announced a range of accommodations for small taxpayers who are “digitally excluded” — they would be permitted to issue invoices in the current format until September 30, 2026.
In addition to these accommodations, the draft includes measures aimed at improving the technical aspects of the system’s implementation and clarifying the National Tax Administration's (KAS) powers to use data within KSeF.
There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.
