Fiscal subject related
The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on time, with no postponements. Officials announced during a Friday conference that the system is ready and secure.
The Head of the National Revenue Administration assured that KSeF will operate smoothly starting February 1, 2026. He emphasized that the system employs two-level security measures to protect data and withstand regular hacker attacks. The tax office can also track invoice IP addresses to prevent irregularities.
Implementation schedule
· From February 1, 2026: Taxpayers with gross sales above PLN 200 million in 2024 (about 4,213 companies).
· From April 1, 2026: All other taxpayers, except those whose monthly invoiced sales do not exceed PLN 10,000. These smaller taxpayers will join from January 1, 2027.
Officials clarified that only invoices count toward the PLN 10,000 limit. Consumer sales and simplified invoices up to PLN 450 are excluded.
The Deputy Head of the National Tax Administration confirmed that no penalties will apply in 2026. Sanctions under the VAT Act will begin on January 1, 2027, for taxpayers who fail to issue invoices through KSeF or do not follow procedures during system downtime. For now, errors in JPK_VAT will be flagged, but taxpayers will have the chance to correct them.
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