General subject related
Key highlights include:
- Implementation Dates Confirmed: KSeF will be implemented on February 1st and April 1st, 2026.
- Schema Updates: Changes to the e-invoice schema are planned, with a new schema set to be published in September.
- Voluntary Attachments: A proposal has been made to introduce voluntary attachments to e-invoices, allowing for the inclusion of complex data and business-relevant information.
- Offline Mode Maintained: The option to issue e-invoices offline, outside of KSeF, will be retained.
- Proposal Withdrawal: The proposal for “self-identification” of buyers for income tax purposes has been withdrawn.
- Paper Invoices for Small Taxpayers: During the transitional period, the smallest taxpayers will be temporarily allowed to issue paper invoices.
- Testing Environments: Efforts are underway to align test and production environments to facilitate the testing of new solutions.
- New Regulations: A new regulations project will be presented in the fall, followed by public consultations.
While some areas still require clarification, stakeholders are encouraged to continue proactive preparations for KSeF implementation to minimize delays and risks.
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