President signs legal act delaying the launch of the national e-invoicing mandate

On 7 June 2024, the President’s office informed that the President had signed an amendment to the Act on Goods and Services Tax that postponed the implementation of the national e-invoicing  system.

The e-Invoicing System will come into force on 1 February 2026.

As a reminder, initially the system was planned to be launched on 1 July 2024 (becoming mandatory on 1 July 2024 for active VAT payers and on 1 January 2025 for those exempted from VAT). However, an audit revealed a number of deficits.

The signing of said amendment does not put an end to the work on the e-invoicing system. As the Ministry of Finance previously informed, simplifying the obligations related to KseF implementation will be subject to separate legislative work.

The Ministry of Finance will present proposals regarding phased implementation of the system.

For the time being, the Ministry has put forward a proposal that 1 February 2026 should apply to the largest entrepreneurs (i.e. companies for which the value of sales with tax exceeds PLN 200 million in 2025). For other entrepreneurs KSeF would become mandatory starting on 1 April 2026.

For the moment, all we can do is wait for proposals of the Ministry of Finance in this respect.

KONTAKT

Elżbieta Lis Partner, Katowice

E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038

Adam Książek Manager | Legal advisor, Katowice

E: adam.ksiazek@pl.Andersen.com
T: +48 32 731 68 78

Aleksandra Kalinowska Partner, Warsaw

E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693

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