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We know the date on which mandatory KSeF will go into effect!

The Ministry of Finance announced a new deadline for the implementation of the mandatory National System of e-Invoices.
Gerard Goliasz
Senior TAX Specialist

At a press briefing, Finance Minister Andrzej Domanski indicated two dates on which mandatory KSeF will go into effect:

  • February 2026 - for entrepreneurs whose sales value exceeds PLN 200 million
  • April 2026 - for other entrepreneurs

At the beginning of April, the MF published regulations on the National System of e-Invoices, in which some of the comments made during consultations were taken into account.

At this point, we are still waiting for a law which will change the effective date of introducing KSeF indicated by the previous law and introduce the changes to KSeF referred to in the assumptions i.e.:

  • Deferring the requirement to provide the KSeF number in payments applying to all invoices, including those for which payments are made under the split payment mechanism.
  • Allowing invoices to be issued in the so-called offline mode during the transitional period. These invoices will have a QR code, which allows the purchaser to: identify the invoice in KSeF, and then send it to the system the following working day at the latest.
  • Allowing invoices to be issued in KSeF to individuals who are not engaged in economic activity, the so-called consumer invoices, on a voluntary basis. The consumer will be provided with access to the e-invoice by either providing a QR code and data enabling them to be identified in KSeF or marking the invoice with this code. VAT-exempt taxpayers will be required to include their VAT number (where they are registered for VAT) or NIP (others) on their invoices if they make purchases for business purposes. If this information is not provided, the purchase will not be deductible for income tax purposes.
  • Utility, telecommunication and other 'summary' invoices will be allowed to include structured attachments containing tax data (unit prices and quantity of goods/services) to invoices for utilities, telecommunication services and fuel supplies. This solution can only be used if it is not possible to enter this data in the basic KSeF invoice form due to its volume.
  • Ensuring that invoice issuer certificates can be generated and downloaded in advance, so that during a period of system failure or unavailability, as well as when the taxpayer temporarily uses KSeF to issue invoices outside KSeF - the taxpayer will be able to issue an invoice and have it accompanied with a QR code.
  • In the initial period, after the implementation of KSeF, the omission of the obligation to issue an invoice in KSeF will not be penalized. At a later stage, failure to use KSeF will be subject to a fine.
  • To make it easier for taxpayers to adapt to e-invoicing, in particular for 'digitally excluded' taxpayers, it is proposed - for a transitional period - to allow issuing invoices in the current form, provided that none of the invoices exceed a gross amount of PLN 450 and the value of sales in a given month does not exceed PLN 10,000 gross.
  • The implementation date for the electronic handling of WIS, WIA, WIP and BTI cases in the second instance and in the so-called: 'extraordinary modes' will be postponed.
  • The obligation to integrate cash registers with payment terminals in favor of substitute reporting of payment transaction data by settlement agents will be temporarily abolished.
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