The bill delaying the mandatory implementation of the National e-Invoice System (KSeF) from July 1, 2024, to February 1, 2026, was passed by the Senate without amendments at the end of May and signed by the President and published in the Journal of Laws at the beginning of June.
As a result of the delay in the implementation of KSeF, other deadlines will also be postponed. These include:
Postponing the imposition of penalties for errors related to the use of the mandatory KSeF,
Postponing the obligation to make payments by bank transfer with the KSeF number included,
Defining a transitional period in which taxpayers will be able to issue invoices through cash registers.
The Ministry of Finance has announced that KSeF will be implemented in two stages. The Ministry will present a new draft law on this matter. From February 1, 2026, the obligation will apply to taxpayers whose sales exceeded PLN 200 million gross in 2025. Other businesses will be required to implement it starting from April 1, 2026.
In a statement regarding consultations on KSeF, the Ministry of Finance indicated that subsequent modifications to the regulations will respond to the requests and expectations of businesses. These changes will include:
The implementation of an “offline mode” during the initial phase of KSeF deployment, which all taxpayers will be able to use. This mode will allow the issuance of an electronic invoice outside of KSeF, marking it with a special QR code and sending it to KSeF by the end of the next business day after its issuance.
Allowing the issuance of so-called consumer invoices in KSeF and self-identification of the buyer for the purposes of issuing an e-invoice by the supplier. As a result of this change, the issuer of the e-invoice will not be required to determine whether the buyer is an active VAT taxpayer or exempt from VAT.
Introducing changes in the area of income taxes. Taxpayers will be able to deduct expenses documented by invoices that:
Contain the seller’s NIP (tax identification number), and
Have been issued in KSeF or sent to KSeF through the offline mode.
Introducing an annex to the e-invoice for utilities, telecommunications services, and so-called aggregate invoices (used by fuel suppliers).
Ensuring the ability to generate and download QR certificates by the issuer of invoices used when issuing invoices in offline mode or during system downtime.
Allowing taxpayers to issue invoices in the traditional form if implementing KSeF would be problematic, and the scale and value of the invoices issued are small. This applies when the value of an individual invoice does not exceed PLN 450 gross, and the total value of invoices issued does not exceed PLN 10,000 gross per month. This solution will be available during the transitional period.
Additionally, due to the removal of the obligation to integrate cash registers with payment terminals, the Ministry of Finance has proposed the introduction of an obligation to report payment transaction data by so-called settlement agents.
KSeF is a requirement that has generated significant attention among businesses for several months. On one hand, its implementation has been delayed, but on the other hand, there is still uncertainty regarding its final form. The delay of the mandatory KSeF application to February 1, 2026, gives taxpayers more time to prepare for its implementation. However, it is crucial that the other provisions take their final form as soon as possible. The ongoing announcements of changes by the Ministry of Finance do not contribute to the implementation work in company IT systems. To properly prepare and avoid incurring unnecessary costs, businesses must not only know the final date of the system’s entry into force but also its final form.
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