The Polish government has delayed the mandatory implementation of the National E-Invoice System (KSeF) from July 2024 to 2026, with large companies required to comply by February 1, 2026, and all other businesses by April 1, 2026. This postponement follows system errors and concerns about KSeF's efficiency, giving businesses more time to prepare for the transition. Final consultations on the system will take place in late 2024, ensuring the system is improved and user-friendly before enforcement.
Latest E-Invoice Obligation Updates in Poland
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
734
Content accuracy validation date:
21.10.2024
Content accuracy validation time:
08:05h
The Polish government has announced a significant delay in the implementation of mandatory e-invoicing, originally set to come into force on July 1, 2024. According to a new law passed on May 9, 2024, the mandatory use of structured invoices in the National E-Invoice System (KSeF) has been postponed to 2026. This change is crucial for many Polish entrepreneurs, who now have additional time to prepare for the transition.
As a reminder, the introduction of mandatory electronic invoicing in the KSeF system was initially announced some time ago, posing numerous challenges for businesses. The implementation faced complications, including serious system errors, which ultimately led to the postponement. According to current announcements, the first entities will be required to switch to mandatory e-invoicing on February 1, 2026.
The delay was anticipated as work on simplifying and improving the KSeF system had been announced weeks prior. The negative results from KSeF efficiency tests revealed that the system did not function as expected. Consequently, the Ministry of Finance decided to postpone the mandatory implementation deadlines to allow time for necessary corrections. The goal is to ensure the system works properly, maintains tax compliance, and is user-friendly for entrepreneurs.
The revised deadlines for mandatory e-invoicing in the KSeF system are as follows:
- February 1, 2026: Companies with sales exceeding PLN 200 million must use structured invoices.
- April 1, 2026: All other Polish entrepreneurs will be required to comply.
The latest updates last from the 4th of October 2024, when the Ministry of Finance informed that the final consultations on the KSeF system will be held between October 2024 and November 2024.
The postponed date aims to provide a chance for entrepreneurs to attend the consultation despite the ongoing flooding in parts of Poland.
Other news from Poland
Poland introduces new cash register regulation
Poland
Author: Nikolina Basić
Poland has introduced a new regulation on cash registers, effective July 1, 2025, which allows the issuance of electronic receipts (e-receipts) alongside traditional paper receipts, provided the customer consents. The regulation shortens several compliance deadlines, including reporting thefts and updating register data, and introduces clearer rules for e-receipt legibility and technical requirements. Read more
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Poland’s draft e-invoicing regulation suspends penalties until the end of 2026.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s draft regulation proposes suspending penalties for non-compliance with mandatory e-invoicing under the KSeF system until the end of 2026, giving businesses more time to adapt. After the grace period, penalties may apply for issues such as failure to issue or correctly submit e-invoices, delays, or missing required information. Businesses in Poland are set to benefit from a tempora... Read more
Announcement of new cash register regulations in Poland—probably from July 2025
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland plans to implement new cash register regulations from July 1, 2025, allowing businesses to issue electronic receipts (e-receipts) via traditional and virtual cash registers, provided customers consent. The changes align with recent VAT Act amendments, introduce integration with the national receipt HUB system, and clarify that cash register-issued documents will no longer qualify as full in... Read more
Poland proposes a delay for parts of the mandatory e-invoicing system—invoices from cash registers?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance proposes delaying the ban on using cash register invoices and the requirement to include KSeF numbers in payments until the end of 2026, while maintaining the main rollout deadlines for mandatory e-invoicing. Large taxpayers must comply by February 1, 2026, and small businesses by April 1, 2026, with no penalties for KSeF invoicing errors during the transition period.... Read more
The Polish Ministry of Finance proposes new rules for filing declarations during and after tax and customs inspections.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has proposed amendments to the National Revenue Administration Act to ease the filing of tax declarations during and after customs and tax inspections, aiming to reduce administrative burdens and clarify correction procedures. Taxpayers would be allowed to file or correct declarations within set periods after an audit begins or concludes, with reduced penalties and wai... Read more