Mandatory KSeF  in Poland postponed till 2026

Pursuant to the provisions of the Act of May 9, 2024 amending the Act on Goods and Services Tax, signed by the president on the June 5,  the date of entry into force of the provisions regarding mandatory e-invoicing system KSeF has been postponed from July 1, 2024 to February 1, 2026.

The change of date is the result of KSeF performance problems discovered during an IT audit. As reported, the audit revealed numerous critical flaws in the system that justify a significant postponement of the mandatory KSeF deadline. The new date is intended to provide more time to refine the system and enable taxpayers to seamlessly switch to e-invoicing.

The ministry of finance informed that it plans to postpone the date of introduction of the mandatory KSeF in two steps. Two deadlines have been proposed:

-February 1, 2026 for entrepreneurs whose sales value (including the VAT amount) exceeded PLN 200 million in 2025,

-April 1, 2026 for other entrepreneurs.

Due to the postponement of the date of entry into force of the mandatory National e-Invoice System, other dates related to the implementation of the KSeF were also postponed, i.e.:

1) the obligation to make payments by transfer with the KSeF number was postponed,

2) the date of entry into force of penalties against taxpayers for errors related to the application of the KSeF obligation was postponed.

The Ministry of Finance announces further simplifications in the KSeF system, which will be the subject of the second project of the Ministry of Finance.

The Ministry has made available the production version of the KSeF Mobile Application which allows to issue basic KSeF invoices and their corrections on smartphones. The application is free and allows also to view received and issued invoices in KSeF.

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