The act postponing the entry into force of the national e-invoicing system signed by the President
On 7 June 2024, the President’s office announced that the President had signed an amendment to the Act on Goods and Services Tax changing the effective date of the mandatory e-invoice system (KSeF).
Consequently, the National e-Invoicing System will come into effect on 1 February 2026.
As a reminder, initially the KSeF was to come into force on 1 July this year (becoming mandatory for active VAT payers since 1 July 2024 and for taxpayers exempted from VAT since 1 January 2025). However, an audit revealed a number of inaccuracies in the system.
The signing of said amendment to the Act by the President does not mark an end to the work on the e-invoicing system. As the Ministry of Finance previously informed, simplifying the obligations related to the KseF implementation will be subject to separate legislative work.
The Ministry of Finance will present proposals for the phased entry of the system into force.
For the time being, the Ministry has put forward a proposal that 1 February 2026 should apply to the largest entrepreneurs (i.e. companies whose sales value including the tax exceeded PLN 200 million in 2025). For the other entrepreneurs the KSeF would become mandatory starting on 1 April 2026.
For the moment, all we can do is wait for proposals from the Ministry of Finance in this respect.
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