Fiscal subject related
On April 12, 2025, Poland’s Ministry of Finance submitted a legislative proposal to postpone specific requirements under the mandatory National e-Invoicing System (KSeF). The proposal suggests delaying the ban on using cash register invoices and Polish tax identification number (NIP) receipts as simplified invoices, as well as the requirement to include the KSeF number in payments.
Despite the proposed delay for certain elements, the overall rollout schedule for the KSeF system remains unchanged:
- Large taxpayers (with 2024 sales exceeding PLN 200 million, including tax) must comply by February 1, 2026.
- Small businesses and entrepreneurs (up to PLN 450 for a single invoice and PLN 10,000 in total monthly sales) are required to adopt the system by April 1, 2026.
The draft legislation ensures:
- Invoices from cash registers can still be issued until the end of 2026.
- No penalties will be applied for errors in KSeF invoicing during this period.
Providing the KSeF number in payments for e-invoices, including split payments, will not be mandatory before the end of 2026.
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