The document has not yet been formally adopted and will still be subject to consultation by Ecofin (the EU Council for Economic and Financial Affairs), but it is unlikely that any changes will be introduced at this stage.
A significant change compared to the draft decision proposed by the European Commission in March concerns the planned validity period of the decision - it is to be applied from January 1, 2024 to December 31, 2026. After this period, Poland will be able to apply for the extension of the KSeF.
The draft of the Polish act introducing this obligation has not been published yet, which is also necessary to introduce the obligatory KSeF and will contain detailed regulations, eg in the scope of extending this obligation to foreign entities. According to the draft decision of the EU Council, this obligation is to apply to entities based in Poland. As long as there is no Polish act, it is not known whether this obligation will also apply to taxpayers who have a fixed establishment in Poland, and maybe even registered only for the purposes of VAT in Poland.
Despite the probable extension of the time for the implementation of the mandatory KSeF, it is recommended to plan the preparations in advance, - the preparation process will be very complex and will require the creation of not only technical facilities, but also adaptation of the invoice issuing processes.
You can read the content of the draft EU Council decision here.