26 April 2024

Mandatory KSEF from February 1st, 2026

The Finance Minister has announced that the National e-Invoice System will take effect on February 1st, 2026. The system will be applicable to entrepreneurs whose sales value exceeds PLN 200 million, and this date will be the final effective date for the KSeF system.

The validity of the KSEF without the quota threshold, on the other hand, will begin with a two-month delay, only from April 1st, 2026. It will cover all entrepreneurs in Poland without exception.

After the audit and consultations, changes were made to the logic and architecture of KSeF. Unfortunately, these changes were too significant for Polish entrepreneurs to resume their preparations for integration with the system. This means that Factoring Systems will need to be redesigned, taking into account the changes reported during the consultation.

The most important changes in the revised KSeF:

  • it will be allowed to issue invoices to non-business individuals, so-called consumer invoices, in KSeF voluntarily;
  • offline invoices will be allowed to be prepared/issued in advance, before the deadline for uploading to the online system;
  • the consumer will be provided with access to the e-invoice by either providing a QR code and data to identify it in KSeF or marking the invoice with this code;
  • so-called buyer self-identification;
  • it will be possible to send structured attachments to the system, containing tax data: unit prices and quantity of goods or services (only for designated industries);
  • deferring the requirement to provide the KSeF number in e-invoice payments.

An earlier draft stipulated that the system does not cover invoices issued to consumers.

Informative hotline

Starting from July 2024, the National Tax Information Service will offer a hotline that provides factual information and technical assistance on the National e-Invoicing System. More information on the hotline will be available soon. More information at the gov.pl site

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ARPI Accounting is a part of ARPI Group, a Norwegian holding which started to operate in Poland in 2001.