The Draft law proposing changes to the Polish KSeF e-invoicing system has been included in the legislative program of the Polish Council of Ministers. It addresses the topics raised during consultations held earlier this year.
According to the official publication, the proposal aims to introduce measures to simplify the implementation and use of the KSeF system for taxpayers, focusing on easing the initial phase of its application.
The draft confirms the previously established go-live dates for the KSeF system’s: 1 February 2026, for entrepreneurs with sales exceeding PLN 200 million (tax inclusive) in 2025, and 1 April 2026, for other entrepreneurs.
An additional six-month extension, until 31 July 2026, is proposed for certain aspects, including
-
The requirement to include the KSeF number in payments for e-invoices, including split payment transactions.
-
A deferral of KSeF requirements for invoices issued from cash registers.
-
A further deferral period for penalties related to non-compliance with KSeF obligations.
Other solutions proposed as part of the Draft are the following:
-
Allowing the use of the offline mode until the end of 2026 by all taxpayers.
-
Regulating the issuance of consumer invoices by allowing taxpayers to issue them via the KSeF.
-
Ensuring that during the transitional period (until 30 September 2026) “digitally excluded” taxpayers, with a small scale and value of invoices, may continue to issue invoices in their current form.
-
Providing full technical functionalities that meet the purpose of the equalization of KSeF environments before enforcing the mandatory e-invoice issuance.
Adoption of the Draft law proposing changes to the Polish KSeF e-invoicing system is planned for Q4 of 2024.
