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Mandatory National System of e-Invoices (KSeF) – the Ministry of Finance published new draft of changes

The Ministry of Finance has published a draft law amending the Act on Amendments to the Act on Goods and Services Tax and certain other acts, presenting a series of changes to the KSeF regulations.
Author:
Gerard Goliasz
Senior TAX Specialist

The Ministry of Finance (MF) has published a draft of changes to the law introducing mandatory e-invoicing within the National e-Invoicing System (KSeF).

Implementation

In the draft, the MF suggests a phased introduction of mandatory KSeF for all taxpayers (including active VAT taxpayers and those exempt from VAT):

  • Starting from February 1, 2026, for businesses whose sales value (including tax) exceeded PLN 200 million in 2025.
  • From April 1, 2026, for other businesses.

Proposed Changes

The Ministry of Finance’s draft law includes:

  • extending by six months, until July 31, 2026, the introduction of:
    • the requirement to include the KSeF number in payments for e-invoices, including those under the split-payment mechanism
    • an additional deferral of KSeF requirements regarding invoices issued via cash registers
    • an additional deferral of penalties for non-compliance with KSeF obligations
  • allowing the use of an "offline mode" for all taxpayers until the end of 2026
  • regulating consumer invoicing by permitting the issuance of consumer invoices through KSeF
  • providing the option for "digitally excluded" taxpayers whose invoice volume and value are low, to issue invoices in their current format for a transitional period (until September 30, 2026)
  • clarifying the scope of the National Tax Administration (KAS) authorities’ access to KSeF data during ongoing proceedings

The Ministry of Finance aims to implement all technical functionalities of the mandatory system before the date when the invoicing obligations in KSeF go into effect.

The draft law is planned for submission to the Council of Ministers in the fourth quarter of 2024.

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