As of 1 July 2024, Polish e-Invoicing System (KSeF) should be officially launched. As we however informed, due to doubts on technical readiness of the System, postponement of the implementation’s date started to be considered. Shortly after the initially expected launching date, we have more details on the Ministry of Finance’s plans.
During a press briefing the Minister of Finance Andrzej Domański and the Head of the National Revenue Administration Marcin Łoboda announced that mandatory KSeF will be introduced:

  • on 1 February 2026 – for taxpayers whose sales value in the previous year exceeded PLN 200 million;
  • on 1 April 2026 – for all other taxpayers.

With this announcement, companies are given clarity on the timing, enabling them to better plan for the change in their businesses.

KSeF Audit performed

The decision to redesign KSeF was a response to the shortcomings identified in the audit, which, in Minister Domański's opinion, threatened to paralyze the economy. He believes that the decision to carry out the audit proved crucial in avoiding serious disruptions to the functioning of the Polish economy. This enabled early detection of problems and corrective action to be taken.
The technical analysis showed that the lack of proper supervision of the project and the inadequately designed architecture of the system translated into low efficiency and a high failure rate. Thanks to the audit, the Ministry's management now has a clear picture of the situation and can focus on ensuring that the system is ready and stable for the official launch.
The draft law regarding the postponement of KSeF implementation date is currently awaiting the President's signature and involves postponing the implementation from 1 July 2024 to 1 February 2026 for all taxpayers. Only after the effective postponement of KSeF implementation will the specific provisions be addressed, including the phased implementation of the mandatory KSeF.

What should be done to implement e-invoicing

The announcement of the exact date of KSeF implementation is a key moment for all those operating in the Polish market. It allows them to meticulously prepare the changes to their IT systems that are necessary to support the new invoicing system.
Taxpayers should now focus on adapting their processes and IT systems to be KSeF-compatible, as well as training their teams accordingly. By having a clear implementation date for the system, changes can be managed effectively within the organization, minimizing the risk of errors and non-compliance with the new regulations.
If you expect significant IT or operational difficulties due to KSeF (what especially may take place in case of foreign entities registered for VAT in Poland), now it is a perfect moment to start discussion with external advisors and internal project team on how to structure the implementation process (especially regarding future purchase and sales invoices workflow).

Crido support

How Crido may help with KSeF implementation? More information you may find on: