An amendment to the VAT Act postponing the effective date of the mandatory KSeF went to the President’s signature on 23 May. Originally, the mandatory invoicing (e-invoicing) in the National e-Invoicing System (KSeF) was to come into effect from 1 July 2024.
KSeF “National System of e-Invoices”.
Current state
In the first instance, from 1 July 2024, active VAT taxpayers were to be covered by the KSeF system, followed by taxpayers who are exempt from subjective taxation (small entrepreneurs) or who only perform exempt activities from taxation from 1 January 2025.
From 1 July 2024, the obligation to quote the KSeF number in transfers for invoices in transactions between active VAT taxpayers, including transactions covered by the split payment mechanism, was also to come into effect.
KSeF system’s audit
Due to diagnosed system performance issues that prevented the mandatory KSeF from being in place by the anticipated date, it became necessary to postpone its implementation date.
An external IT audit was carried out to accurately diagnose system errors. The final technical assessment of the implemented solution, which was presented on its basis, confirmed that a postponement of the mandatory KSeF was necessary and essential.
KSeF Application | Tokens | Invoices [Video available in Polish]
Mandatory KSeF from 1 February 2026
The indicated new effective date for the mandatory KSeF, based on the system audit, is 1 February 2026.
The proposed law proposes that the obligation to implement the KSeF should apply to all taxpayers (active and VAT-exempt) on a single date, i.e. 1 February 2026.
The harmonisation of the deadline for VAT-active and VAT-exempt taxable persons meets the demands of businesses reporting problems with the need for the invoice issuer to establish the status of the entity to whom the invoice is issued in KSeF.
The amendment also maintains the deferral of penalties for violations in the KSeF, which is intended to mitigate the effects of errors on the part of entrepreneurs during the initial period of the KSeF obligation.
In turn, deferring the obligation to provide the KSeF number in payments will give additional time for businesses to adapt their IT systems to the KSeF.
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