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KSeF – we know the date of its entry into force, but the Ministry of Finance announces further changes

 The statute postponing the implementation of the mandatory use of the National e-Invoice System (KSeF) from 1 July 2024 to 1 February 2026 was adopted by Senate without amendments late May of this year, signed by President early June and published in the Journal of Laws.

Due to the rescheduled KSeF’s entry into force, some other deadlines will be postponed, too. These include:

  • deferment of imposition of penalties for errors relating to the application of the mandatory KSeF,
  • deferment of the obligation to make payments by bank transfer indicating the KSeF number,
  • determination of a transition period during which taxpayers will be able to issue invoices through fiscal cash registers.

The Ministry of Finance announces that the KSeF will be implemented in two stages. The Ministry is to present another bill in this regard. From 1 February 2026, this obligation will cover taxpayers whose sales value exceeded PLN 200 million gross in 2025. The other businesses will be obliged to use it from 1 April 2026.

In a statement regarding the KSeF consultations, the Ministry of Finance indicated that further modifications to the regulations will be a response to the postulates and expectations of businesses. They are to concern:

  1. Implementation of the so-called offline mode in the initial implementation period of the KSeF, which will be available to all taxpayers. This mode will allow electronic invoices to be issued outside the KSeF, marked with a special QR code and sent to the KSeF no later than the next working day after the day of its issue.
  2. Allowing for the possibility of issuing so-called consumer invoices in the KSeF, as well as self-identification of the buyer for the purposes of the supplier issuing an e-invoice. As a result of this change, the issuer of the e-invoice will not be obliged to determine whether the buyer is an active VAT taxpayer or exempt.
  3. Introduction of changes concerning income taxes. Taxpayers will be able to include in tax-deductible costs expenses documented by invoices that:
    •  contain the seller’s TIN and
    •  were issued in the KSeF or were sent to the KSeF in the manner provided for the offline mode.
  4. Introduction of an annex to the e-invoice for media, telecommunications services and so-called collective invoices (used by fuel suppliers).
  5. Ensuring the possibility of generating and collecting QR certificates for invoice issuers used when issuing invoices in the offline mode or in the event of a breakdown.
  6. The possibility of issuing invoices in the current form by taxpayers having problems implementing the KSeF, whose scale and value of issued invoices is small. This applies to situations where the value of each issued invoice does not exceed PLN 450 incl. tax, and the total value of the amounts shown on such invoices does not exceed PLN 10,000 incl. tax per month. This solution will be able to be applied during the transition period.

In addition, as a result of the obligation being lifted to integrate cash registers with payment terminals, the Ministry of Finance has proposed the introduction of an obligation for so-called settlement agents to report data on payment transactions.

The KSeF is an obligation that has given rise to heated debates among Polish businesses over the past dozen or so months. While its implementation has been postponed, there remains uncertainty regarding its final form. The extension of the mandatory KSeF implementation date to 1 February 2026, provides taxpayers with some additional time to prepare for its adoption. It is crucial, however, that the remaining regulations are finalised as soon as possible. The Ministry of Finance's continuous communication of further changes in the form of announcements does not help the implementation work in companies’ IT systems. To properly prepare and avoid incurring further unnecessary costs, businesses need to know not only the final date of the system’s entry into force but also its final form.

 

Natalia Lasik, Tax Consultant, ATA Tax Sp. z o.o.

Interested in the subject?

natalia.lasik@atatax.pl