National e-Invoice System to take effect in 2026
On April 26, 2024, the Finance Minister held a briefing to inform about a new date for the entry into force of the National e-Invoice System. The following important facts were presented at the meeting:
Deadline
The effective date for KSeF will be:
- 1 February 2026 for the biggest taxpayers, i.e. entities whose turnover exceeds PLN 200 million (in the preceding year),
- 1 April 2026 for all other entities.
The result of the KSeF audit
The Ministry of Finance informed that the audit results were negative, and, if implemented in its current version, the system could paralyze the economy. The complete report on the audit, for the sake of the country’s critical security, will not be published. However, soon the major findings presented in the document will be communicated.
Changes – technical prospect
Technically the system requires thorough rebuilding. The Minister of Finance informed that in view of the technical architecture, “we start from the scratch”.
Changes – legislative prospect
All efforts will be made for the changes to be kept to a minimum, but it was communicated that:
- The act of law changing the effective date of the system will be processed promptly,
- Next, the legislative process will recommence, including consultations and full legislative procedure.
Attitude to the decision on derogation and VIDA
One of the questions posed to the MoF representatives was how the postponement of the KSeF was related to the fact that the European Commission’s approval for the mandatory KSeF implementation was effective until the end of 2026 only. The Ministry is of the opinion that the new deadline is not in conflict with the approval. The VIDA package is also considered, but as the date of its implementation is distant, no conflict is taken into account also in this respect.
KONTAKT
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E: elzbieta.lis@pl.Andersen.com
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