Poland’s Ministry of Finance has announced updates to the National e-Invoicing System (KSeF), introducing a phased rollout starting in February 2026 for larger businesses, with smaller enterprises joining by April 2026. The amendments include extended deadlines and support for digitally excluded entities, aiming to facilitate a smoother transition and enhanced functionality in e-invoicing compliance.
Latest updates regarding e-invoicing in Poland
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Poland
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
14.11.2024
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08:14h
Poland’s Ministry of Finance has unveiled significant amendments to its e-Invoicing legislation, aimed at enhancing the National e-Invoicing System (KSeF). These changes, following extensive consultations with businesses, address timing and operational challenges and are part of Poland’s commitment under the National Recovery and Resilience Plan (NRP) to modernize tax administration.
In summary, the changes are:
- Phased Rollout beginning February 2026: businesses with annual sales exceeding PLN 200 million in 2025 must start issuing invoices through KSeF from February 1, 2026.
- April 2026 for Smaller Businesses: All other enterprises will be required to adopt KSeF by April 1, 2026, providing smaller businesses additional time to adapt.
- Extended deadlines for certain requirements: specific elements, such as displaying KSeF numbers in split payment transactions and requirements for cash register-issued invoices, are deferred until July 31, 2026.
- Grace period until late 2026: taxpayers can use an offline mode for issuing e-Invoices until the end of 2026, aiding those with inconsistent digital access.
- The deadline for certain KSeF requirements and penalties will be extended until July 31, 2026.
- Support for digitally excluded entities: Small enterprises or those in areas with limited digital infrastructure can issue invoices in their current format until September 30, 2026.
- Inclusion of consumer invoices in KSeF: This update allows businesses to manage a broader range of invoice types within a single system, streamlining operations and record-keeping.
Importantly, technical enhancements before full implementation: the draft emphasizes the need for complete KSeF technical functionalities before the mandatory e-Invoicing deadline, ensuring a smoother transition and robust support from the National Revenue Administration (KAS).
The draft law is expected to be adopted in Q4 2024.
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