{"id":2252,"date":"2024-05-27T10:00:00","date_gmt":"2024-05-27T08:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2252"},"modified":"2025-04-25T07:33:52","modified_gmt":"2025-04-25T05:33:52","slug":"ksef-odroczony-do-2026-2","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/05\/27\/ksef-odroczony-do-2026-2\/","title":{"rendered":"KSeF od 1 lutego 2026 r. \u2013 nowelizacja ustawy VAT u Prezydenta\u00a0"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/video\/\" class=\"post-term\">Video<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">KSeF od 1 lutego 2026 r. \u2013 nowelizacja ustawy VAT u Prezydenta&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-05-27T10:00:00+02:00\">\n\t\t27 maja, 2024 10:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/387575551-1-1.jpg\" class=\"wp-image-676 is-cropped\" width=\"543\" height=\"365\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/387575551-1-1.jpg 543w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/387575551-1-1-256x172.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/387575551-1-1-512x344.jpg 512w\" sizes=\"auto, (max-width: 543px) 100vw, 543px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#stan\" class=\"toc__link js-toc-link\">Stan obecny<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#audyt\" class=\"toc__link js-toc-link\">Audyt systemu<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Video &#8211; KSeF | Aplikacja | Tokeny | Faktury [13 min]<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#obow\" class=\"toc__link js-toc-link\">Obowi\u0105zkowy KSeF od 1 lutego 2026 roku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kontakt\" class=\"toc__link js-toc-link\">Kontakt<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Nowelizacja ustawy VAT odraczaj\u0105ca termin wej\u015bcia w \u017cycie obowi\u0105zkowego KSeF trafi\u0142a 23 maja do podpisu Prezydenta. Pierwotnie obowi\u0105zek wystawiania faktur (e-fakturowania) w Krajowym Systemie e-Faktur (KSeF) mia\u0142 wej\u015b\u0107 w \u017cycie od 1 lipca 2024 r. <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">System KSeF.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"ksef\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Sprawd\u017a<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/>\n<\/div>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"stan\" class=\"heading h-24\"><strong>Stan obecny <\/strong><\/h2>\n\n\n\n<p>W pierwszej kolejno\u015bci od dnia 1 lipca 2024 r. systemem KSeF mieli zosta\u0107 obj\u0119ci podatnicy czynni VAT, a nast\u0119pnie od 1 stycznia 2025 r. podatnicy zwolnieni podmiotowo (drobni przedsi\u0119biorcy) lub wykonuj\u0105cy wy\u0142\u0105cznie czynno\u015bci zwolnione od podatku. <\/p>\n\n\n\n<p>Od 1 lipca 2024 r. mia\u0142 tak\u017ce wej\u015b\u0107 w \u017cycie obowi\u0105zek podawania numeru KSeF w przelewach za faktury w transakcjach mi\u0119dzy podatnikami VAT czynnymi, w tym transakcje obj\u0119te mechanizmem podzielonej p\u0142atno\u015bci.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"audyt\" class=\"heading h-24\"><strong>Audyt systemu<\/strong>&nbsp;<\/h2>\n\n\n\n<p>W zwi\u0105zku ze zdiagnozowanymi problemami zwi\u0105zanymi z wydajno\u015bci\u0105 systemu, kt\u00f3re uniemo\u017cliwiaj\u0105 wprowadzenie obowi\u0105zkowego KSeF w zak\u0142adanym terminie, konieczne okaza\u0142o si\u0119 przesuni\u0119cie terminu jego wdro\u017cenia.&nbsp; <\/p>\n\n\n\n<p>W celu dok\u0142adnego zdiagnozowania b\u0142\u0119d\u00f3w systemowych przeprowadzono zewn\u0119trzny audyt informatyczny. Przedstawiona na jego podstawie finalna ocena techniczna wdra\u017canego rozwi\u0105zania potwierdzi\u0142a, \u017ce konieczne i niezb\u0119dne jest przesuni\u0119cie terminu wprowadzenia obligatoryjnego KSeF.<\/p>\n\n\n\n<a href=\"wynik-konsultacji-publicznych-ksef\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Wynik konsultacji publicznych KSeF<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"video\" class=\"heading h-24\">KSeF Aplikacja | Tokeny | Faktury [Video available in Polish]<\/h3>\n\n\n\n<figure class=\"image\"><a href=\"https:\/\/share.synthesia.io\/f4929d41-8592-4ac1-9aa4-91f4e5dd1f89\" class=\"inner-container\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png\" class=\"wp-image-1459\" width=\"1690\" height=\"921\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png 1690w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-768x419.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1280x698.png 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-256x140.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1024x558.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1536x837.png 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-512x279.png 512w\" sizes=\"auto, (max-width: 1690px) 100vw, 1690px\" \/><\/a><\/figure>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"obow\" class=\"heading h-24\"><strong>Obowi\u0105zkowy KSeF od 1 lutego 2026 roku<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Wskazan\u0105 w oparciu o przeprowadzony audyt systemu now\u0105 dat\u0119 wej\u015bcia w \u017cycie obligatoryjnego KSeF jest dzie\u0144 1 lutego 2026 r.&nbsp;&nbsp;<\/p>\n\n\n\n<p>W projektowanej ustawie proponuje si\u0119, aby obowi\u0105zek wdro\u017cenia KSeF mia\u0142 zastosowanie do wszystkich podatnik\u00f3w (czynnych i zwolnionych z VAT) w jednym terminie, &nbsp;tj. 1 lutego 2026 r.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Ujednolicenie terminu dla podatnik\u00f3w czynnych i zwolnionych z VAT wychodzi naprzeciw postulatom przedsi\u0119biorc\u00f3w zg\u0142aszaj\u0105cych problemy z konieczno\u015bci\u0105 ustalania przez wystawc\u0119 faktury w KSeF statusu podmiotu, na rzecz kt\u00f3rego jest ona wystawiana.<\/p>\n\n\n\n<p>W nowelizacji utrzymano r\u00f3wnie\u017c odroczenie kar za naruszenia w KSeF, kt\u00f3re ma z\u0142agodzi\u0107 skutki b\u0142\u0119d\u00f3w po stronie przedsi\u0119biorc\u00f3w w pocz\u0105tkowym okresie obowi\u0105zku stosowania KSeF.<\/p>\n\n\n\n<p>Z kolei odroczenie obowi\u0105zku podania numeru KSeF w p\u0142atno\u015bciach da dodatkowy czas na dostosowanie przez przedsi\u0119biorc\u00f3w swoich system\u00f3w IT do KSeF.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kontakt\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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