Poland | E-Invoicing and E-Reporting
July 18, 2024
Poland: Mandatory E-Invoicing Implementation Postponed to 1 February 2026
Extension is official!
On June 10, an amendment to the VAT Act (item 852) was published in the Journal of Laws, officially postponing the mandatory issuance of e-invoices until February 1, 2026. This extension means that current invoicing rules will remain in effect until that date.
UPCOMING LEGISLATIVE CHANGES
The newly signed act delays the enforcement of the National e-Invoicing System (KSeF), providing entrepreneurs additional time to familiarize themselves with the impending changes and to participate in consultations. The Ministry of Finance (MF) has decided to divide the legislative process into two parts to facilitate a smoother transition.
In the subsequent legislative draft, the Ministry will propose measures to simplify the implementation of KSeF. The proposals will include a phased approach to the mandatory adoption of KSeF:
- February 1, 2026: For entrepreneurs whose sales value, including tax, exceeded a specified threshold in 2025.
- 1 April 2026 for other entrepreneurs.
CONSULTATION AND PROPOSALS
On March 21, during a summary meeting, the Ministry of Finance presented proposals for changes in the KSeF system based on prior consultations. The details of these proposals are available in a presentation and announcement on the Ministry’s website.
Following this, a draft of legal solutions concerning mandatory e-invoicing in KSeF was presented and subjected to consultation until April 19, 2024. Information about these consultations is available on the Ministry’s announcement regarding the launch of KSeF consultations. Simultaneously, a draft of the revised interface software specification was presented.
CONTINUED ENGAGEMENT AND SIMPLIFICATIONS
On July 18, 2024, the Ministry of Finance and the National Tax Administration organized another consultation meeting. During this session, Ministry representatives summarized pre-consultations on solutions to ease the conditions of mandatory KSeF. Discussions included further simplifications, confirming the necessity of maintaining some postponements, and gradually introducing the system. Ministry experts proposed several business solutions, such as replacing the KSeF environment with the target system, implementing attachments, and updating the e-invoice structure.
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